Responses
If I remember correctly, Millennium Earl disappeared and divided into the twins, Nea and Mana. So Nea and Mana is Millenium Earl. And Nea dead because of Mana, something like Mana absorbing Nea so he become Millenium Earl completely(?) Yea something like that but I forgot this is already explained in some past chapters which I forgot what chapter. And no, Allen is not Nea's reincarnated(?) Allen is the host of Nea. And it is our Allen not the dog Allen.

Is millennium earl also a reincarnation???? And mana's a host???
And because nea and mana are twins, is that why they're BOTH technically the millennium earl???
But instead, mana became the millennium earl and nea became the 14th noah???
And did nea already reincarnated, but inside allen, a different allen and not our allen????
If mana is the millennium earl all along...... who did allen call back and turn into an akuma????