Emil and Daniel

[Ghieri]

Again, it is Daniel who hears flashbacks about someone whom I can only assume is Emil.

Is this man not Emil?

I think you answered your own question.

As for the guts in the wine cellar, I believe those were fresh-ish corpses, so it couldn't have been Wilhelm. Grunts are known for leaving random body parts laying around. Which means there could have been a grunt down there.

Food for thought.

As for the flashbacks, I don't think all of them are Daniel's. Maybe the shadow has some kind of effect on Daniel's memory? Specifically, the Events in the wine cellar took place before Daniel was even born, so he couldn't have witnessed it.