Read this recently.
Don't agree with her conclusion but an interesting book anyway.
KV 62, located in the main Wadi, is the most famous tomb in the world because of the treasures it held intact for over three thousand years. The entryway A is cut into the floor of the valley below the beginning of the entry Rampof KV 9, the tomb of Rameses VI. Even before the construction of KV 9, debris had already been dumped on top of the KV 62 entrance. The tomb was forgotten and a group of Rameside workmen's huts were built over it later in antiquity.
A descending corridor (B) leads to a rectangular chamber (I) with a side chamber (Ia). The burial chamber J opens off the right (north) end of chamber I with its floor level one meter lower. Another side chamber (Ja), is located off the right (east) wall of the burial chamber J. Howard Carterbelieved that the four chambers of KV 62, although small, relate directly to lower parts of more traditional royal tomb plans. The walls of the tomb were smoother but, except for burial chamber J, were left undecorated. The burial chamber J is decorated with scenes from the Opening of the Mouth ritual, Imydwat, Book of the Dead, and representations of the king with various deities.
Some have theorized that when Tutankhamendied suddenly at an early age, a tomb that was originally planned for him in the West Valley (KV 23 or KV 25) was not ready. It may have been decided to bury Tutankhamen in the main Valley in a tomb originally intended for Aywhen he was still a God's Father, near the Amarna cache (KV 55). According to this theory, Ay later took the West Valley tomb (KV 23) after succeeding Tutankhamen to the throne.
Recently, Nicholas Reeves has suggested that Nefertiti is buried in a still-unopened chamber behind the burial chamber of KV 62. This idea has generated considerable international interest, but no definite answer has been forthcoming since its proposed entrance has not yet been opened. The most recent discussion of the idea may be found in Reeves (2020).
Noteworthy features: This tomb originally designed for a non-royal personage nevertheless was used for royal burial, and possessed a nearly intact set of burial equipment.
Read this recently.
Don't agree with her conclusion but an interesting book anyway.
I believe there is a YT & Ancient Astronauts video about this, released a year or more ago.