Notes:

jk jk this is actually probably one of the most retarded conspiracy theories out there.

STEP 1. Take album art (Breakfast in America) that features a caricature of NYC.
STEP 2. Notice that the orange juice happens to be on the buildings that look like the WTC towers, even though it's likely 20-30 floors below the impact site of the south tower, and claim it represents the EXPLOSION!
STEP 3. Also claim that Roger Hodgson was trying to warn us with a song he didn't write ("Crime of the Century") that was written right around when the towers were opened and isn't even on the album "Breakfast in America".
STEP 4. ???
STEP 5. PROFIT!!!!