He personally finds it comfortable to think of the place as a kind of Purgatory. There's precedent for that; it provides an explanation for some of the oddities of the place, and it lets him hope for the future.
Perhaps the best thing about it is that there can be new life here; new families, new children, new bonds, new growth.
And maybe, later -- well, how would the shinigami themselves know what comes next?
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