Each time I rewatch The Mummy for the umpteenth time, I can't help but look at those particular characters with a watchful eye. I always notice how their behavior is close, if not personal. Yeah, I understand that the two were just meant to be close friends, but I can't help but wonder.
Now, this is the first thing I always pay extra attention to. During the scene where the Medjai attack the Americans and Rick's group, Burns is hanging onto Daniels for dear life. Of course, this was just meant to exemplify Burn's timid behavior, but recently I've concluded that he wants Daniels to protect him because he is romantically interested in Daniels. Another example is after Burns has had his eyes and tongue removed by the mummified Imhotep. The medjai rescue Burns and return him to his friends. Daniels immediately grabs Burns, and after making sure he's alive, coldly insults the Medjai as he believes them to be the cause of his friend's injuries. I always thought it was because they were friends, but now, I wonder if Daniels felt the same way towards Burns as my theory suggests.
Later on, Daniels is visibly upset and drowns his sorrows at the bar. This is where the theory begins to get a bit sketchy. After Burn's death, Daniels is not that visibly upset aside from the obvious discomfort of being chased down by an undead Egyptian high priest.
Yeah this theory is limited in its content, but I thought it would an adequately short post. So long and thanks for all the fish.