Did you know that the jury acquitted Sandusky of any criminal action in the incident that McQueary reported to Paterno. This incident around which there was supposedly this great coverup was found by the jury to be a non-incident.
http://www.johnziegler.com/editorials_details.asp?editorial=215
Is it true that there is a note in the Freeh Report from Paterno to Sandusky telling him not to bring The Second Mile kids to the football facilities anymore???
http://www.johnziegler.com/editorials_details.asp?editorial=215
Before writing anymore theories you should read-up on Occam's razor:
http://en.wikipedia.org/wiki/Occam%27s_razor
The Freeh Report has this statement written about five times “No record or communication indicates that anyone made any effort to determine the identity of the child in the shower or whether the child had been harmed.”