It presented that death won't have much impact as it would until you realized what you've lost. It is when the regrets and sorrows come flooding inside the heart then you know you screwed up. There are so many things to be done and so many little details that you've missed which makes the burning pain harder to be stopped. It was a feeling that the bartender/arbiter Decim never knew of.
With so many emotions from so many 'guests', his job is to draw out the deepest darkness of their soul through extreme conditions, whatever it takes. But the dark and gloomy setting enveloping are enhanced by the quirky and playful staff, without losing the sight of what the show is about. It holds a special definition to memories and death, tangled up them like a spider web which lead to the core of the show.
One of the merit points of it, would be the freaking funky opening. A delightful and amazing introduction to their world that exist between heaven and hell. It also reinforces and drop subtle hint on how she brings an impact to Decim. On another layer, she is the drive of the show and together with Decim, they bring out a different approach to the theme of it.
In the end, death is inevitable and everyone fears it, but perhaps it is this fear that makes life much more meaningful. To live in the present, and to cry or laugh to your heart's content without regrets.
Or in other words, memento mori.
