Following the darker themes of Muse's prior albums, Simulation Theory incorporates lighter influences from science fiction and 1980s pop culture, with extensive use of synthesisers.

Production restarted in Los Angeles in late 2017 with Costey, who previously produced Muse's albums Absolution (2003) and Black Holes and Revelations (2006).

The album cover, designed by Stranger Things artist Kyle Lambert, and its music videos homage 1980s pop culture such as Back to the Future, Michael Jackson's Thriller, and Teen Wolf.

Simulation Theory was preceded by the release of singles "Dig Down", "Thought Contagion", "Something Human", "The Dark Side", and "Pressure", along with a 2018 festival tour of North America.

Singer and guitarist Matt Bellamy entertained the possibility of experimenting with hip hop or making another attempt at creating a stripped-back acoustic sound.

[12] Biographer Mark Beaumont wrote that it would likely be songwriter Matt Bellamy's "dissection of the idea that we're all just lumps of code in the shape of unusually lumpy sims".

[26][27] The track's title was inspired by scientist Richard Dawkins, who compared the spread of thoughts, "regardless of their accuracy and truth", to a viral disease.

[29] Muse began writing and recording their eighth studio album following the conclusion of the Drones World Tour in late 2016.

The band spent time at AIR Studios in London, England,[30][31] with producer Mike Elizondo[32] until they left to embark on a tour of North America with PVRIS and Thirty Seconds to Mars in May 2017.

[35][36][37] At the end of the tour, the band moved to Los Angeles, California, to restart production, this time with collaborator Rich Costey, who co-produced Absolution and Black Holes and Revelations.

[23] The band began recording it in November, and replaced the theremin with a ten-layer vocal chorus performed by Bellamy and bassist Chris Wolstenholme.

[48][49] The album cover for Simulation Theory was designed by British visual artist Kyle Lambert, who had worked on Netflix’s television series Stranger Things.

[50][55] In April 2017, Muse shared footage from their early studio sessions on social media, with captions teasing new material "coming soon".

[20] Muse planned to produce music videos for all eleven tracks on Simulation Theory,[71] forming a narrative focused on "digital containment and escape".

[37] Drake had intended to film a video with Wasser starring prior to his involvement with Muse, and "Dig Down"'s themes of unity and survival inspired him to create a story centered around her.

[63][64][74] Muse held an open casting call for dancers and extras for the video, welcoming "super edgy" punk characters with "wild hair", tattoos, and piercings.

[76] Drake aimed to create an "epic journey" out of a simple task, such as returning a tape, while continuing the narrative of the previous two videos.

[77][78] The following video, "The Dark Side", continues where the ending of "Something Human" left off and features Bellamy driving through a simulated dystopian landscape populated by giant robots.

"[93] The Guardian's Michael Hann wrote that the "less poppy moments are the most exciting", citing the arpeggios and power chords of "Blockades" and the "none-more-jackbooted" synth bassline and "urgent" strings of "Algorithm".

[90] Christopher R. Weingarten of Rolling Stone found that the lyrical mix of relationships and political themes resulted in a confusing message.