I think I can see it though. I tried to put myself in Taeyi's shoes for a minute. If the first time I meet a handsome guy he was saving a cat and kitten from a sewer grate, he takes them to a vet, and decides to pay for both their treatment out of his own pocket just because he wants to take care of the animals.
Then find we're neighbors and kinda coworkers and start hanging out. He often buys me my favorite snacks (gummy bears). We work together on a call. I find out he's working extra hard to catch an animal ab*ser and I worry about him. We spend time in each others apartment and have dinner together multiple times. He's met my dog. He's now even decided to adopt the two cats now that they've had time to recover because he doesnt know if someone else will adopt them on short notice. Like I def could kiss someone like that.
And that's the second life. Another commenter said it too but it kind of feels like Taeyi's memories might not have passed over into their second life but his friendship/connection with Soh has.
Ohhh I can see that making sense
Idk, like the kiss kinda felt sudden and out of nowhere to me. From Taeyi pov I thought it'd take more time for his feelings to develop into love. Like since the start of the regression story he's had such limited interaction with officer Soh, so to suddenly have this kiss with no real build-up was kinda (〜￣△￣)〜