Pure speculation, but my inclination is that the accident arose from both signalmen implementing an unauthorised method of working to overcome a temporary failure of the Ellesmere tablet instruments (possibly due to snow, exhasperated by the poor design features highlighted later).
After the failure at Ellesmere, Evans and Edwards perhaps agree that they’ll continue running traffic via telephone, as Evans perhaps has a means of extracting tablets from the machine independently. It’s wartime and they’ll both be reticent to prevent goods traffic moving freely
Evans does so for the no.9 goods. Let’s say he fabricates entries for this into the register, documentating an exchange between him and Edwards that never took place via the tablet instruments, but instead by phone. Edwards leaves his register blank in order to fill in the full details later based on Evan’s entries and once all movements of the train are completed. As long as an inspector doesn’t turn up before this can take place, they’ll be covered.
In the intervening minutes, Edwards loses track of the agreement and reverts to regular working. Perhaps he’s distracted by other events or just tired at 1am; the temporary issues with the Ellesmere instruments have rectified themselves. He asks Evans for a tablet release. Surprised by this, given seemily insufficient time has elapsed for the train to arrive, Evans has to telephone Edwards to confirm if the casually signalled goods has indeed arrived - obvious misunderstanding here as Edwards loses track of which train is being referred to, forgetting one is already in the section.
Once the accident occurs, both signalmen cover their actions by denying all knowledge, given they’re both compromised.
Given that the only fully recorded and agreed token was the one issued by Edwards, I think it points to Evans having had a greater role in whatever incorrect working led to the issuing of a token to the first goods at Ellesmere. Edwards had no reason not to enter corresponding entries if that train was signalled via regular means; it all points to irregularities on that train/tablet issue in particular.
That’s my take anyway. We’ll never know for sure, but it sure is a fascinating incident!