I didn't kinda understand what just happened(⊙…⊙ ) so are they dead and just imagini...

So basically bitch faked her death to ran away w robot (to have his machine dick 24*7 ) either she's robot or has no emotions. Anyways so mc got so sad and traumatized that he made the robot who resembles his wife and will live w the robot thinking his wife died when his wife will be having machine dick. (╯°Д °)╯╧╧

But there's a new created loid watching a conversation between the microchips(yeri and loid), could you elaborate more on that? So they have physical bodies and living but what are those microchips?

Personally, i think it's more like something like this:

Loid knew she was that girl that dr. something did a surgery on and that because she was brain dead, a chip was used to replace her brain

Umm I dont know how to explain that but the 2/3 comments above yours have described last chapter in detail, so that might help you understand it better.

Loid knew remembered all that because yeri told him the details of her accident that time. So, Loid smashed her head, took the chip, and ran away. It could be that rather than erasing their memories of each other, that male doctor actually made another copy of their memories without their interactions and that's what he gave to hanjoo and the new loid he has as secretary. While their original chips are continuously interacting together in a virtual world or something. Then the new Loid without his memories of Yeri read their interactions (ya know him being robot and the originals being data) and got interested or something.

Thank you both , i got the gist of it. ε=ε=(ノ≧∇≦)ノ

Yep and because the Robotist still don't fully get the experimental chip of yeri and loid, I think they are implying that the new Loid will start to "think" the same way as the old one, maybe even repeating the hole scenario with the new Yeri, that was created for Hanjoo. Just need to get a new keloid scar :D