I don't know, it may be possible to tease out what Lynch was going for but at the same time the whole point of the film seems to be willful abstraction. Like I said, the whole thing is supposed to feel like a dream, and constantly contradicts itself to play with the audience. It's supposed to be convoluted and subversive. While it's pretty easy to guess what themes Lynch is working with (dreams, fact v. fiction, the perverse "let's play other people!" nature of the movies) I don't really think there's any definite, concrete reading of the film. And like others have said it's anything but straightforward.
Then again, maybe I'm missing something. Feel free to explain what it's all about Himu.