What Dreams May Come/WMG

Chris never makes it back to Heaven.
Chris never makes it back. During the last fifteen minutes of the movie, Chris is still a Hell-vegetable, and everything that happens is in his head.
 * Pretty awesome Hell if you ask me.

Annie didn't make it out of Hell.
Most of the movie is actually a big afterlife con job. His children and mentor are trying to find the best way to help him cope with the fact that his wife is permanently lost to him, so they trick him into making a perfect copy of her in his heaven. Since they're soul mates, the copy works. The final scene isn't reincarnation. It's a realistic (as opposed to impressionist) reworking of Chris' Heaven. Maybe Inception made to big of an impression on me, though.