The Machinist

[Slushie]

I've seen it (spoilers:)

 

 

I really don't think Ivan was a tulpa. He was just a hallucination that embodied Bale's character's guilt. The little boy and mother were the same. They were all based on people from the scene of his accident. Once Bale accepted what he did, they went away (I assume). Like SSaint brought up, not all hallucinations that talk are tulpas necessarily. People on deliriants report having conversations with hallucinated family members and things like that.