I believe that it is some comfort to those who die, but, it’s also comforting to those are there. I think that dealing with death (and life) has gotten more difficult in our modern world. As a kid our family, including cousins, aunts, uncles were all in close proximity. You dealt with death somewhat regularly.
Fast forward, our family was my wife and our kids on the other side of the country. They didn’t experience death until my in-laws passed away. They also missed out on all of the fun big family things & even things like playing ball with cousins.
Times change, not always for the better.