Well, I have no hard evidence to prove that Spiral Zetsu could be Izuna's will, but still, I will give some points which actually make this theory plausible. This is going to be a long read, but it will be well worth it.
1) Hashirama's and Madara's Flashback
At this point of time, we see that Madara had not yet gone blind. He was still on equal footing with Hashirama. His MS eyes were still clear and had not gone blind.
Also note that Izuna is antagonistic to the Senju.
Only later did Madara awaken the EMS.
But this poses a question : Why did Madara transplant Izuna's eyes at the point of Izuna's mortal wound by Tobirama ? Where did this EMS knowledge come from ? Why would Madara transplant eyes if his own MS had not gone blind ?
Not to mention at this point of time, nobody knew that EMS existed as Madara was the first person to awaken it.
My answer : Izuna at the time of his Mortal wound given by Tobirama realised that his body was not going to last long.
So, he gave his eyes to Madara to awaken EMS.
2) Madara's Supposed Death
3) The Purpose of the Zetsu Experiments
4) Role Of Obito
5) The Sauske and Madara incident
6) Izuna's Goal
7) Madara's defeat and revival
8) Villian Trolls
9) Conclusion
1) Hashirama's and Madara's Flashback
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At this point of time, we see that Madara had not yet gone blind. He was still on equal footing with Hashirama. His MS eyes were still clear and had not gone blind.
Also note that Izuna is antagonistic to the Senju.
Only later did Madara awaken the EMS.
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But this poses a question : Why did Madara transplant Izuna's eyes at the point of Izuna's mortal wound by Tobirama ? Where did this EMS knowledge come from ? Why would Madara transplant eyes if his own MS had not gone blind ?
Not to mention at this point of time, nobody knew that EMS existed as Madara was the first person to awaken it.
My answer : Izuna at the time of his Mortal wound given by Tobirama realised that his body was not going to last long.
So, he gave his eyes to Madara to awaken EMS.
2) Madara's Supposed Death
We know that Madara lost at the Valley of the end fight and was mortally wounded.
But, Hashirama notices someone's presence.
Who could it be ? The logical answer is it was someone to help Madara. And I say that was Izuna.
I will take a long shot here and say that Izuna knew about this from the Uchiha Stone Tablet :-
Ashura which is in Hashirama Powers + Indra which is in Madara Powers = Rinnegan
After reviving Madara with Hashirama's and Ashura's power, Izuna was able to ensure that Madara would awaken Rinnegan in the future.
At this point, I would say that Izuna died reviving Madara.
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But, Hashirama notices someone's presence.
Who could it be ? The logical answer is it was someone to help Madara. And I say that was Izuna.
I will take a long shot here and say that Izuna knew about this from the Uchiha Stone Tablet :-
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Ashura which is in Hashirama Powers + Indra which is in Madara Powers = Rinnegan
After reviving Madara with Hashirama's and Ashura's power, Izuna was able to ensure that Madara would awaken Rinnegan in the future.
At this point, I would say that Izuna died reviving Madara.
3) The Purpose of the Zetsu Experiments
What was the purpose of the Zetsu experiments ?
Obviously, Madara didn't know the true purpose of the White Zetsus and thus classified them as Failures.
True purpose of White Zetsus :-
Madara calling White Zetsus failed experiments :-
Obviously, If Madara knew about the White Zetsu Army, he would have never pursued Infinite Tsukuyomi as a way of Peace.
So, Why ? It was to revive his Brother Izuna. Madara loved his brother dearly. As, such the ultimate goal of his experiments was to resurrect Izuna. And, he finally succeeded in reviving Izuna's will in Spiral Zetsu.
Note: Unlike Black and White Zetsu, Spiral Zetsu was completely unique and couldn't be related to Kaguya's plans.
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Obviously, Madara didn't know the true purpose of the White Zetsus and thus classified them as Failures.
True purpose of White Zetsus :-
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Madara calling White Zetsus failed experiments :-
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Obviously, If Madara knew about the White Zetsu Army, he would have never pursued Infinite Tsukuyomi as a way of Peace.
So, Why ? It was to revive his Brother Izuna. Madara loved his brother dearly. As, such the ultimate goal of his experiments was to resurrect Izuna. And, he finally succeeded in reviving Izuna's will in Spiral Zetsu.
Note: Unlike Black and White Zetsu, Spiral Zetsu was completely unique and couldn't be related to Kaguya's plans.
4) Role Of Obito
While we can say that Obito was a backup in Madara's plan, I find another purpose.
In the end, Izuna was just a Will in an Artificial body. He needed a Body, a vessel. And that body was Obito.
Considering that Obito was Half Zetsu, it's plausible that Spiral Zetsu could have controlled him. This might explain the "Goofy Tobi incident". This relationship between Spiral Zetsu and Obito could have been symbiotic.
Considering that the whole Rin incident was Madara's plan, it's plausible that Madara did this for Obito to be :-
A) As a backup for his plan.
B) To give Izuna or Spiral Zetsu a vessel.
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In the end, Izuna was just a Will in an Artificial body. He needed a Body, a vessel. And that body was Obito.
Considering that Obito was Half Zetsu, it's plausible that Spiral Zetsu could have controlled him. This might explain the "Goofy Tobi incident". This relationship between Spiral Zetsu and Obito could have been symbiotic.
Considering that the whole Rin incident was Madara's plan, it's plausible that Madara did this for Obito to be :-
A) As a backup for his plan.
B) To give Izuna or Spiral Zetsu a vessel.
5) The Sauske and Madara incident
Hashirama says that Madara dearly loved Izuna, his brother.
He also said that Sauske was near identical to Izuna.
Yet, Madara doesn't hesitate to stab Sauske, a person who has near resemblance to Izuna.
Moreover, some chapters later, he actually curses the world for his Brother Izuna's death due to power.
These two panels are contradictory. He almost killed someone who looked like Izuna, yet still cares about him.
Why you ask ? Because by that point, Izuna was alive as Spiral Zetsu fighting the Five Gokage.
Madara is even concerned for Spiral Zetsu hinting at his "Insides" or Izuna's vessel ( Yamato).
He also said that Sauske was near identical to Izuna.
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Yet, Madara doesn't hesitate to stab Sauske, a person who has near resemblance to Izuna.
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Moreover, some chapters later, he actually curses the world for his Brother Izuna's death due to power.
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Why you ask ? Because by that point, Izuna was alive as Spiral Zetsu fighting the Five Gokage.
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Madara is even concerned for Spiral Zetsu hinting at his "Insides" or Izuna's vessel ( Yamato).
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6) Izuna's Goal
A) We know that Madara's Rinnegan actually was in the possession of Izuna in it's MS state.
B) Izuna gave these eyes to Madara to awaken EMS.
C) Izuna gave Madara Hashirama DNA, so that he will awaken the Rinnegan.
Where does this point ? Infinite Tsukuyomi. But, does Izuna have the same desire of universal peace via Infinite Tsukuyomi where everyone will became Zetsus ?
No, he wanted the Shinju's fruit, or what is inside it.
B) Izuna gave these eyes to Madara to awaken EMS.
C) Izuna gave Madara Hashirama DNA, so that he will awaken the Rinnegan.
Where does this point ? Infinite Tsukuyomi. But, does Izuna have the same desire of universal peace via Infinite Tsukuyomi where everyone will became Zetsus ?
No, he wanted the Shinju's fruit, or what is inside it.
I once made a prediction :-
Combining this theory with the prediction, I would say that, Izuna's end goals are :-
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Combining this theory with the prediction, I would say that, Izuna's end goals are :-
A) To obtain Sobojo's (Daemonic Tengu) Body.
B) To get Sobojo's Eyes from Madara (Currently in Kaguya's possession).
c) Absorb the Shinju and become the perfect being with the perfect body and eyes.
B) To get Sobojo's Eyes from Madara (Currently in Kaguya's possession).
c) Absorb the Shinju and become the perfect being with the perfect body and eyes.
Could Madara have fallen to Kaguya on purpose ? So, that he could obtain Kaguya's power ? Will Izuna help Madara in obtaining Kaguya's power ?
Also, currently Kaguya is inhabiting Madara's body.
Madara's will was also a part of Black Zetsu.
Who's to say that Black Zetsu did this on purpose to Madara to bring out Kaguya ?
Not to mention that the Rikudou tools are out there which could help in sealing Kaguya who is in Madara's body.
In the end, Madara could bring Izuna closer to his goal of the fruit. If Madara obtains Kaguya's powers, he can easily defeat two threats to the Shinju's fruit plan : Naruto and Sauske.
Also, currently Kaguya is inhabiting Madara's body.
Madara's will was also a part of Black Zetsu.
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Who's to say that Black Zetsu did this on purpose to Madara to bring out Kaguya ?
Not to mention that the Rikudou tools are out there which could help in sealing Kaguya who is in Madara's body.
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In the end, Madara could bring Izuna closer to his goal of the fruit. If Madara obtains Kaguya's powers, he can easily defeat two threats to the Shinju's fruit plan : Naruto and Sauske.
8) Villian Trolls
Kishi loves introducing Villains suddenly to increase the appeal of the story. Examples being :-
A) Edo Madara being revived suddenly proving that Tobi was not Madara.
B) Tobi being Obito.
C) Black Zetsu reviving Madara via Obito.
D) Black Zetsu being Kaguya's will and reviving Kaguya.
All of the underlined characters above have a similarity, they had an important role in the story, were forgotten by Kishi purposely and suddenly introduced as Villains. So what's to say that Izuna couldn't be Spiral Zetsu's will and introduced suddenly also ?
A) Edo Madara being revived suddenly proving that Tobi was not Madara.
B) Tobi being Obito.
C) Black Zetsu reviving Madara via Obito.
D) Black Zetsu being Kaguya's will and reviving Kaguya.
All of the underlined characters above have a similarity, they had an important role in the story, were forgotten by Kishi purposely and suddenly introduced as Villains. So what's to say that Izuna couldn't be Spiral Zetsu's will and introduced suddenly also ?
9) Conclusion
After reading the huge theory do you think :-
Spiral Zetsu could be
Izuna's Will ?
Spiral Zetsu could be
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Izuna's Will ?
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