@Raingear
not only has this theory been posed on the first page of this quite long thread, also it's been confirmed by interviews with the pilots:
"The NTSB reported that in post flight interviews both pilots of AC-759 reported they were convinced the lighted runway to their left was runway 28L and they were lined up with runway 28R. They did not recall seeing aircraft on taxiway C, however, something did not look right to them."