I'm just wondering... Do you think the cats that Itakura mentioned in his diary are of any significance? Why would Gosho bother to throw this in or was that really just to add to the atmosphere or the like? I think from the get-go it was obvious for many people that it was Vermouth on the phone and especially after Mystery Train this seemed to switch to confirmed... But now all of a sudden a few crazy thoughts crossed my mind:
During Mystery Train we learn that Conan and Yukiko also assume that Vermouth was on the phone ordering the software and that she probably changed her voice during the call. We also learn that she (as Sharon) clashed with Itakura on some film set. What if the reason she argued with Itakura was not because she urged him to continue the software, but because of the exact opposite - she heard that the BO has assigned him to work for them and since she is against whatever they're working on, she began to feud with him?
So who could have been the female on the phone if not Vermouth? Apparently there were cats around and there is actually a female BO agent who is well known to us readers/viewers to love pets: Sherry! What if she used to have cats? Plus: The phone call in question was a year ago, so it would fit the timeline (she was still in the BO at that point).
Vermouth or Sherry - does it matter? What would be the difference since both are from the BO anyway? Here's the score:
For some unknown reason it seems like that Vermouth is secretly absolutely against the APTX research/the goal of the BO. If she is the one who wanted the software so badly, it would suggest that it's something of her own interest or maybe even something that would actively work against the goal. So if it's something that is not in the BO's interest, why would Gin and Vodka (and Tequila) be involved in this? We know that Vodka was in charge of the transfer and that Gin joined in as soon as he realised that Vodka screwed up.
If Sherry was the female on the phone, it would make sense that the software is something that supports her drug research/the goal of the BO since she seemed to be the driving force behind it. In that case it would explain why other BO agents are also involved with Itakura since it's in the Organisation's interest.
I realise there are some points that pretty much point to Vermouth when it comes to the identity of the female caller, but then again these points don't make it impossible that it was Sherry either:
a) The female wore lipstick and we haven't seen Sherry wearing lipstick yet, but we haven't seen much of her anyway, so it's certainly not too crazy for her to put on some lipstick.
b) That quote "We can be both god and the devil..." totally sounds like something Vermouth would say, but Sherry is pretty eloquent as well and has often come up with profound lines. She has also lived in America, so probably speaks English as her 2nd language. But I admit: Randomly switching into English language doesn't seem like something she would usually do.
c) The caller not being Vermouth would also mean that Conan's deduction is wrong since he thinks it was Vermouth and I don't know if this is something Gosho would do
d) The caller not being Vermouth would also mean that there is a surprising twist in this affair and I don't know if this is Gosho-esque. As things stand it looks more like that he just straight up wants to tell us: Vermouth ordered the software. What is weird about that, I already mentioned above.
So my crazy theory was all of a sudden built on Itakura's remark that he heard crying cats while talking to the woman on the phone and who knows if that was supposed to mean anything...I don't even expect Gosho to surprise us like this, but I wanted to share my thoughts with you anyway and hear what you think.
PS: I couldn't figure out how to upload images to my post. I actually wanted to add some panels from the manga to make it all easier to understand, so I hope you get my reasoning despite the lack of images.