Alright guys its 100% Jericho. Here's my reasoning, bear with me....
So after reading some theories in the last few pages. This is why I think IT IS Jericho, and the "she" IS Steph. Remember the last time we saw Steph? Who was she talking to?...CM Punk!...What did she tell him? She said, "Punk, be careful what you wish for"...talking about him being the WWE champ and the "Best in the World"...what a perfect setup to bring in Jericho, the originator of BITW to take back his "trademarked" line and compete for the belt. Stephanie was written off TV very quickly, almost like they brought her back to plant this seed, knowing Jericho would return and they could involve them two together. Just seems obvious.
Also, reason 2 is how Jericho has been acting on Twitter since these promos have begun. Before they ran the promos Jericho was being asked daily if he was coming back, when he was coming back, etc. He always answered, do not know, soon possible, things are being discussed, etc. Then after the promos began running he comes out and says I 100% will not be coming back to WWE as a WRESTLER...as a wrestler was pretty specific in my opinion. Now lately he comes out every week to deny he is returning with his I already told you that is NOT me that the promos are being ran for. When he is asked about different wrestlers, storylines, etc he just keeps saying he does NOT watch or care about WWE and its wrestlers and how other's are doing. Yet he keeps on re-tweeting those questions and answering in "I don't care about Kane's return" or "I do not watch the product I am busy"..now the latest fan question he RTed was asking when he is going to go back to the studio with Fozzy and he specified Jan-Apr (obviously so people believe he really cannot and will not return in January).
Combining all these facts it just becomes obvious the 1/2/12 is for Jericho. He has been trying so hard and so long to say it is not him, yet he remains focusing on those questions because he knows he needs to do his best to deny it. Apparently on tomorrow's RAW we are going to get a big clue about who it will be.....and I am telling you, for a fact, after all the evidence is weighted.....it's Y-2-...the Ayatollah of Rock-N-Rollah!!