Who is the woman in the "Mr.Poe" disguise?

[lsandthebooks]

From Book 12, the woman in the top hat disguise. She honestly looks a bit like Mr.Poe, since there's a fake mustache on the floor, and Mr.Poe is in the same panel. I'm talking about this illustration from Book 12:

images.app.goo.gl/q4YEyuoj3r7nB9Q56

It actually makes me wonder if the real Mr.Poe died from the elevator plunging because the woman cut the rope, and then she impersonated Mr.Poe and took over control of the Baudelaire fortune...

[Dante]

The Not A Chapter illustrations depict the housekeeper mentioned on pages 151-152. There is no indication that her disguise is meant to represent Mr. Poe in particular.

[El Juanico Diez]

In general I use this image and description to prove that it is perfectly possible for a woman with VFD training to disguise herself as a man. I use this as evidence that one of TPP's "JS" is a woman who was pretending to be a man. This along with other evidence, of course.

[R.]

I think it is Esmé, and that this illustration is actually not during the events of TPP. I think it was during TEE, and that the reason she is looking at the elevator shaft, which is the one at 667 Dark Avenue, is to remove the elevator and block access to the secret floor.