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--These may have been posted before I haven't read everyone's theories--
1.) As we know, the player we control in Single player is named Roach. It has been proven that roaches can survive a nuclear attack. Perhaps by some miracle, Sgt. Paul Jackson (the marine you play as in CoD4) survived and was given the nickname: Roach and is now under the command of Soap McTavish. To back up this theory, the military group (I forget what it is called) that you are in, is made up of soldiers from the British S.A.S (Soap) and US Marines (Sgt Jackson) (I also think there are other groups, but can't remember).
2.) At the beginning of CoD 4 there is a Mission called "Crew Expendable" (I think). This is the level that Wet Work was based on. In this mission your goal is to "secure the package", but because of a sudden attack all you manage to get is a clipboard from it. At the end of the CoD 4 storyline the news caster once again talks about that boat and how the search for the sunken boat (to get "the package") was called off. Maybe this "package" has something to do with MW2.