One of the most telling moments in the film comes when Kevin’s mother hitches a ride with a polka band, led by Gus Polinski (John Candy). In the back of a Budget rental truck, Kate asks Gus if he’d ever left his kid home alone. Gus replies that he’d actually left his kid at a funeral parlor once, all day long. Kate says, “Maybe we shouldn’t talk about this.” Gus points out that she had brought it up. “I’m sorry I did,” says Kate, mad with grief.
The best fan theory since "the kids in the Dungeons & Dragons cartoon died when the rollercoaster collapsed and they are in Hell."