Uma pergunta semelhante (sobre o espelho de líquido) foi feita no Sci Fi Stack Exchange . O seguinte, apesar da especulação completa, é da resposta mais bem classificada:
On one level, the liquid mirror is just a manifestation of the
dissolution of the fake reality of the Matrix. It evokes a dreamlike
quality in keeping with Morpheus' lines during the scene, and also
provides an element of growing tension that leads up to the shock of
waking up.
This, however, doesn't explain why it's specifically a mirror — a
melting wall would do just as well for that. On another level, though,
a mirror is a metaphor for both perception and for a boundary. (Note
the focus on Morpheus' mirror shades, and on Neo's reflection in them,
in the previous scene.)
Before taking the pill, Neo's perception of himself and his
surroundings was flawed, like the broken mirror — he perceived the
illusion of the Matrix as real. The healing of the mirror is the first
step in his beginning to perceive the Matrix for what it really is.
By touching the surface of the mirror, Neo takes a step across the
boundary between the Matrix and the real world (there's almost
certainly an allusion to Lewis Carroll's Through the Looking-Glass
here, just as the previous scene referenced Alice in Wonderland), a
step whose irreversibility is shown by the mirror swallowing up Neo
completely.
Finalmente, há uma escola de pensamento em vários fóruns on-line que argumenta que a cena inteira está um pouco fora de lugar com o filme e foi incluída apenas como uma referência a Alice no País das Maravilhas :
You take the red pill, you stay in Wonderland and I show you how deep
the rabbit hole goes.
O segundo livro de Alice foi chamado Através do Espelho . Isso é exatamente o que acontece com o Neo. Ele literalmente atravessa o espelho, ou seja, o espelho, que o engolfa completamente quando começa sua jornada ao mundo real .