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L99 is the level of the simulation hierarchy immediately above ours. We can infer many things about L99. The overwhelming presence of unsimulated space in our cosmos indicates that they have limited computational power. The presence of teslarite suggests they are fallible and can make and execute poorly thought out plans. Like us, L99 want to create simulations of their reality. We can therefore infer that we are made in their image, both physically and psychologically.