This is a crack theory. I can’t really defend it beyond what I’ve written here, but I hope that someone might get enjoyment out of this idea.
I was working on another theory in my head and wondering what would happen if the individual who murdered Ciel’s parents was already dead. As I considered this, I tried to think of someone who might have been involved in the cult but that we know is already dead. That’s when it hit me. The doctor!
Confused? Just follow with me for a moment. We know that Baron Kelvin was associated with the doctor during the time the cult was active. The reason that Kelvin couldn’t attend was that he was recovering from surgeries performed by the doctor.
The doctor was promising to make Kelvin beautiful. Considering his legs had been amputated, it’s likely he was working with prosthetic limbs at the time. We know the limbs he created later were made from the bones of the murdered children. He could have been doing this very thing with the original cult.
Now, he could have even wanted specific subjects – and Ciel was a pretty child. The doctor might have thought his limbs would be perfect for his work. Therefore, he could have been among the people who murdered Ciel’s parents!
I saw a recent answered ask about how Kelvin could have recreated the room on the night that Ciel made his contract with Sebastian when he wasn’t there. (@midnight-in-town? @thedarkestcrow? If anyone knows of this ask, please let me know so I can properly link.) Well, the doctor might have been there. He probably would have gone to meetings afterwards to collect the dead children. He might have even been there prior that evening and simply left before Ciel made the contract. He could have told Baron Kelvin how the room had looked.
As I said, this is just a crack theory. Take it for what it’s worth!
Honestly, I don’t know about the Doctor being involved with Vincent and Rachel’s death (though this crack theory has some basis as you explained, if the Doc was more or less motivated by the same reasons as Kelvin), but the Baron had to meet him at some point before the Doc experimented on him and considering the other acquaintances he had… well, the Doc was probably already involved into shady business before meeting Kelvin.
@darkspellmaster once proposed to me the idea that the Doctor might have been a part of the Osiris company or another shady organization like this (if he was not from the cult itself) and frankly why not, he was certainly an eccentric (not to say disgusting) one.
He could be brought back in a flashback and I sure like the idea that he was a part of an organization as despicable as he was.