LogFAQs > #878579708

Background: T7S is known for having one of the worst, inconsistent timelines in all sitcoms. However, rewatching it, I realized that in the first half of the series, the timeline really isn't all that bad. There are 13 episodes in 1976, and mid-season one until near the end of season three is in 1977 (containing one Halloween episode and one Christmas episode).
It's after it turns to 1978 that things get hairy, with the year lasting until season six, with several holiday episodes repeated, and birthdays not making sense. 1979 lasts until the final episode (season eight).

Proof: In the episode Tornado Prom (4x15), it centers around Eric and the gang going to the Snow Prom. Eric forgets to pick up Donna at the radio station, and ventures out to get her, without hearing that a "Code Red" tornado warning has been issued for the town. On his drive, the tornado is even shown behind the Vista Cruiser. A side story takes place in the basement with Kitty and Red. Nothing about this is important EXCEPT their last scene, where they find out the tornado warning has been lifted. If you listen, after the announcer mentions it's been lifted, you'll hear this:

"And updating our top story, a local teen is in critical condition...."

This theory thinks that teen is Eric. The tornado is shown going REALLY close to his car. None of his friends would suspect anything was wrong until the storm died down. Donna was at the radio station, assuming he didn't come because of the storm (she's surprised he turns up at all in the episode), and everyone else was at the prom, thinking he was safe with Donna. With the tornado warning in effect, if the Formans received a phone call from the police or hospital, it's possible they didn't hear it. The nearest phone is in the kitchen upstairs, and their lines could easily be down anyway.

I think the announcement is the first the Formans have heard about the situation. Eric is in a coma from injuries sustained by the tornado, and the reason the timeline beyond that episode is so messed up is that it's Eric's mind filling in the blanks. His mind tries to resolve any unresolved conflicts, and possibly forms new ideas (like new couples or careers) by his friends and family talking to him. Maybe some of those things actually did happen, but just not in the same timeline (or same situations) that he imagined.

In the last season, his brain decides that it's time to test what his loved ones' lives would be like without him. He sees that everyone would eventually be okay and move on, and he finally lets go. Him returning in the last minutes of the last episode is most likely his mind's way of saying goodbye to his loved ones. The significance of finally leaving the 70's is Eric's mind finally being ready to let go.

stolen from reddit because too lazy to explain on my own
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Slow and steady wins the race