The location of One Piece's final treasure remains a mystery, even more than 20 years after the series debuted. Neither fans nor the characters have any concrete clues. However, an interesting theory from YouTuber Drop the Pizza suggests that this location may have been revealed in the first chapter.
This theory suggests that the world in One Piece tilts 90 degrees, swapping the North and South poles, which would cause huge changes, including ocean currents. In theory, the islands of Loguetown and Lodestar have swapped places, and Reverse Mountain, which was the ancient North Pole, now plays a central role.
Interestingly, Roger may have dropped a hint when he called Laugh Tale “the last island”. He may have found the treasure very close to his hometown of Loguetown, known as the city of beginnings and endings. So when Roger says in the first chapter that he left his treasure “there”, it could literally mean nearby. This explains why he laughed and sarcastically called Laugh Tale “the last island”.
The polarity reversal theory can explain many mysteries of One Piece. Laugh Tale is probably underwater, which explains why Roger's crew arrived so early and the importance of ship plating shown in Sabaody. This theory also connects several sunken islands the Straw Hats visited, such as Wano and Water Seven.
It was recently revealed that the Ancient Weapon caused a massive flood during the Void Century, causing sea levels to rise. This suggests that Laugh Tale is also underwater, explaining why it is so difficult to find. Additionally, Rayleigh became a shipwright and Crocus lived next to a whale, which could indicate that they knew the world would sink.
The Poneglyph is essential to finding Laugh Tale, especially the fourth one, which shows the exact location of the island. This could be a big reveal that the key to One Piece's greatest treasure was given at the very beginning of the series. But only Oda knows what the ending will be, and whether this theory will be confirmed or not.
