Mrs. Tabitha Stepwood is supposedly the head of an orphanage in London, and was an acquaintance of Oswald Mandus. Apparently, Mandus gave the orphanage a generous gift of sausages to the starving orphans.
She was not metioned directly or indirectly in the game either way. Not very much is known about Mrs. Stepwood, however in the teaser published at March 21st 2013, a letter written by Mrs. Stepwood can be seen. The letter reads:
"My dear Mr. Mandus,
I take this opportunity to write to you personally with my sincerest and most heartfelt thanks. Your generosity is an inspiration to us all. Last night I sat the head of the table and watched the orphans happily eating, for once, they will not go to sleep hungry. This morning, Alice knocked upon my door, and she had made for you this tussie-mussie of dried flowers, which I enclose.
Please tell the kind sir, she said, that these were the finest sausages a child ever ate. To see a starveling so rosy-cheeked and well-fattened, well, Sir, it is a miracle most profound. We are indeed in your debt, Mr. Mandus, and I am delighted to say that I have spoken with the Governors and they agree that we can proceed with your program for child labour reform without hesitation. I hope you will find our children full of promise. They will, I assure you sir, make the most wonderful additions to your product line."
From the letter above, it is told that Mandus was trying to reform children's labour and proposed a program to the Governors in doing so. It appears that Mrs. Stepwood and the Governors agreed with Mandus' proposal and proceed with the program without hesitation. It is unknown whether Mrs. Stepwood was aware of insidious experiments practiced by Mandus or not. Also, the last sentence of the letter, "They will, I assure you sir, make the most wonderful additions to your product line,"' may possibly mean that the orphanage children are being incorporated to the Machine in a way.