A: It is not Osiris holding the sistra. At the two sides the outstretched wings of the two goddessess are visible, but their arms behind are also engraved, and these hold the sistra. The surface of the wings is indicated by diagonal grooves in the case of the goddess with sun-disk, in the case of the other goddess only the right one is marked. Osiris holds flails in both hands, which can even be seen in the photograph. The pattern on the side of the papyrus boat is clearly visible.
B: The hands of Sarapis hang at the sides, they are modelled separately.
Comments based on close observation of the gem in 2009