Madara the reincarnation of Kaguya.

[Namar]

So basically after Madara awakened the rinnegan, he altered the sage's son cycle of reincarnation. Thus giving room for the first time (because of the power and wish) to Kaguya to transmigrate which means she appeared in front of him like Hagoromo does with Naruto and Sasuke. Madara is doing exactly what Kaguya was doing only that he lacks the ability to use the tree like her and he uses the moon.

 

[Solo]

Madara going down the same path as Kaguya. He's trying to be the only one with power. Just like her, she was the only one with power.

He's not reincarnation of her. Madara is going to end the world, Kaguya didn't.

 

[Namar]

Madara going down the same path as Kaguya. He's trying to be the only one with power. Just like her, she was the only one with power.

He's not reincarnation of her. Madara is going to end the world, Kaguya didn't.

Kaguya did end the world, she placed them in infinite tsuky. Exactly what Madara tries to do.

The image with humans wrapped in tree and linked to it is an image to what Hagoromo saw being done by his mother.