It's a widely exploited\explored idea to try and find answers to what happens to a soul once it's out of the physical body, the stress is on the soul being in this state of "out of", the state of undecidedness, unclarity, ambiguity, obscurity, blindness & uncertainty.

2 things came to my mind after watching the film: 1.the saying that one is destined\doomed to repeat his\her history if it's not properly remembered 2."The Others" starring Nicole Kidman. I suggest u compare the two films.

A careful & attentive viewer could accept the film as being about(or mostly about or,at least, preferentially about) Life & Death(capitals), like The Others for instance, & not about life & death. The latter is the case with virtually every movie nowadays; and that's OK; because it's natural(or "nature"); but it's not that important(in my view) because the latter(l&d) is a local perception while the former(L&D)- is a global one.