Has anybody seen the movie After.Life? I got a little bit confused.

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Hi, my friends, have you seen the movie After.Life? I saw it last night, yet got a little bit confused. I am unsure whether Anna was dead in the car accident or not, and whether Eliot, the man in charge of the funeral service, was a lunatic killer who enjoyed bury people alive or he was a kind man who had a gift to talk to people who lingered between life and death? Any opinions?