hmm, that is possible. but i don't think it's Akai's style to be in disguise as somebody else. Also, if the scar Akai is Bourbon, then why is the BO trying so hard to hunt the scar Akai down? surely Bourbon must've alerted the BO about his plan before he carries it out?
my theory may sound crazy, but i think Okiya is a friend of Akai, and he's just as smart as Akai is. Akai is still alive, but he's hiding somewhere (or he could be the scar Akai). But instead of finding out himself, Akai stays in hiding as much as possible, while Okiya helps Akai in hunting down the BO. of course, i'm pretty sure Conan knows about this plan, because in the manga, when Jodie gave Conan his phone back a few days after Akai was killed (or supposedly killed), Conan checked his phone's serial number and noticed that the number's different, meaning that the police confirms the body found in Akai's now destroyed Chevy van is Akai, and his real phone is being kept at the station as evidence. but instead of being sad about it, Conan remains happy, and when his friends asked him to hurry up after lagging behind to talk to Jodie, he answers them back in a positive tone, meaning that he's either happy that Akai's dead (which is unlikely), or he's happy that the plan (whatever it was) was a success.