I been mulling this since issue 14. The first issue we see both of them SS has to find her the Queens Heart (fortelling?)The Queen always seemed to be partial to both of them even when she mentions them to Eternity. IIRC the Queen reunited them once when they were separated by a great distance. After Secret Wars when she was reborn Dawn Give her heart back not SS (Symbolism). We then see (Queen Of Nevers) her in the Ultimates where she saves a Celestial. It is mentioned there that every iteration of the Universe has its own embodiment, could that also include QON. In the Last issues we see the QON sees the moment SS and Dawn go back before the Big Bang. She along with SS as Nor Vill.
Dawn pass on before the Big Bang but is turned to energy and they hitch a ride on Galaan's Galactus' ship and cross over the Big Bang where SS release her energy form to "create" the Dawn AKA a New Day (symbolism of a new future). Could have Dawn's energy collected and been affected the same way Galactus was affected by the Big Bang and become the Queen of Nevers? This conclusion came to me immediately after I read the last issue. What do you think?