Anyone familiar with the theory? I had some interesting ideas that could support it while listening to a lecture on it.
Basically it goes like this, death process and the reincarnation thereafter are traits evolved from the human evolutionary history. They must have some mechanism of increasing the animal's chance of survival and progress in order to be selected for. The life review and "repentence" is a key part of NDEs, which is presumed to produced the same experience as actual death.
Clinical death is death as we define it, so if a person is clinically dead, then miraculously come to life with a NDE, he/she is presumed to have come back from actual death, not near-death.
On that basis, the process of life review provides a way for certain actions or states of consciousness to be tagged for repetition in the next life, while some are tagged for inhibition.
The positively tagged states of consciousness, and the resulting actions therefrom, would be the ones that increase an individual's chance of reproduction, while the negative actions would result in the reverse.
As a side note, animals will likely experience this in a very different way, as not all of them have all the cognitive faculties needed for a human life review. I do presume if the DE and reincarnation is a real phenomenon, it should originate in, or take place entirely in the consciousness of the dying.
Those who resist the DE by some mental states do not pass through the tunnel or the life review process will not reincarnate.