Personally, I'd have to go with "B. Common Ancestry." It's the most parsimonious explanation of the facts. The alternative is simply too improbable to believe, but perhaps others disagree. Feel free to weigh-in.
(*Note the argument that these ERV similarities in humans and chimpanzees are due to separate creation "according to a common design" doesn't work, because again, it is *foreign* genetic material put into genomes by viruses during viral infections and thus, could not be part of any original creation)
Are ERVs (Endogenous Retroviruses) evidence for evolution that humans and chimpanzees are related and have a common ancestor? Consider the facts and you decide.
Summary of Facts:
1. Some viruses (we'll call them ERVs) insert their genetic material into the genomes of organisms in random places and this genetic material can be inherited. [Analogy: Imagine an ERV is like a food stain on a random page of a book]
2. In humans, there are >100,000 such places in our genome where genetic material from these ERVs has been randomly inserted. [Analogy: Imagine you get a book that has over 100,000 random stains of different shapes and sizes on different pages]
3. Over 99.9% of these >100,000 ERVs are also found in the chimpanzee genome in the same, corresponding locations. [Analogy: Imagine a friend gets a copy of the book and when you compare you discover that it, too, has >100,000 random stains, and 99.9% of these stains are in the same, corresponding places as your book]
What Would You Conclude? (What is the best explanation of the facts?)
A. Independent Ancestry: The human and chimpanzees genomes independently acquired >100,000 bits of viral genetic material in the same corresponding locations by luck. [Analogy: The two books independently acquired almost all of these >100,000 stains in the same places by luck]
B. Common Ancestry: 99.9% of these >100,000 ERVs are found in the same, corresponding places in the human genome and chimpanzee genome because humans and chimpanzees are related and have a common ancestor that already had 99.9% of these >100,000 ERVs in the places where they're found. [Analogy: The two books have >100,000 food stains nearly all in the same place because they are photocopies of a third book that already had 99.9% of these stains in the locations where they're found]