Burt and irving gay

The immediate strength of Burt and Irving's bond has given rise to the theory that the pair are actually a couple on the outside in Severance, particularly given the inexplicable sorrow Irving feels at Burt's retirement party.

The fact that Irving and Burt are gay is not the main focus of their relationship, and its not a "plot point" at all-- they can just be in love, with no indication that their love is any "different" than the straight love interests in the show.