Jash,
See I don't understand how they judge who gets to go 'up.' One thought I have is that is it not black and white as we think it would be. He brings the issue about fairness. Just like in life, nothing is always fair, even after death. So much for the whole idea of being judged on how you live your life and going to heaven/hell after you die. And the counselor seem more human than anything else. Note that the counselor keeps asking what kind of car it was.

Getting back to your question, he says 'I have been dead for 3 and a half years. There is no timescale about this. Different for everybody you know. Some people move on..'

Yes, it does seem that they want you to get over your death and the whole grieving process before you are sent up. And it's like he is waiting for that opportunity. An analogy in life would be that job offer, or a promotion. Then that annoying guy who sits in the cubicle and has more energy than red-bull is given the thumbs up. So when the other kid  gets to go, he mentions 'Can't believe that Mike, such a wanker. If people like him are gonna go up there, may be I don't wanna go. May be I don't want to go.'
May be heaven is full of zealous assholes. Anyways,  at the end he is asking the same question we all are. 'Why am I still here?'  Is our existence meaningless even after death? Who knows.

Lastly, Thank you for commenting and I will put more short movies very soon.