I thought that, too, there is uncertainty about whether he is reincarnating or hallucinating, and whether he is choosing where to float during the course of the movie or whether he is a victim of chance here.
For a Buddhist, most of what we see and hear are products of our minds' tendency to grasp at our desires. A Buddhist will train to let go of the desires which tether our minds, because we know these are the main cause of suffering in the world. There is much suffering in the film, all resulting from Oscars desires, for drugs and escape, for his sister, his English friends jealousy, Oscar's memory of his parents and ties to the world. Oscar seems to resist saying farewell to life, because he grasps at his worldly desires - his friend, his love for his sister and his promise to her in particular.
Everything we perceive is in our heads, so there is no difference between ordinary life, dreams, drug hallucinations and desire filled day-dreams. Films know this, they are useful is demonstrating that our perception can be easily fooled, drugs too show that the mind is susceptible to mis-direction. Whatever is happening to Oscar is in his head anyway, whether it's a real view of the afterlife or near-death hallucination. The void, or nibbana, exists only when we have trained our minds to fully acknowledge the lies and mis-perceptions bouncing around our heads. Poor Oscar and his sister seem a long way from this. Their bad choices will affect the world for some time. Another theme is Buddhism and in this film, is the interconnectedness of all things. The scenes in the Love Hotel show lovers connected through sex - a real connection, not mis-perception, because it is about the sacred creation of new life. Also, bad decisions (caused by desire-fuelled misperceptions) affect those around us, illustrated by Oscars decision to deal drugs and the English lads jealousy-fuelled decision to call the police.
Buddha also famously said "if you meet Buddha on the road, kill him", meaning Buddhism is not a doctrine to accept unquestionably - you should enquire for yourself whether the principles of the philosophy are good or not, and how you should apply them. This allows it to evolve. I'm a Buddhist but I don't believe reincarnation actually takes place in a physical sense - I believe we leave shades of ourself when we die, ideas, memories, guidance for our children, grandchildren and others who know us. We leave these parts of us behind in the 'real world', but these again, like our perception of the world, only exist in people's heads. Our choice is whether we want to leave good things (which reduce suffering) or bad ideas/memes (grasping concepts which increase suffering). In this way, the world will evolve towards Nirvana as more and more people leave healthy, untethered thoughts behind to spread throughout the world.
All of this is apparent in Enter The Void and I can read the final scene not as a physical reincarnation, but Oscar's realisation that some part of him continues in his nephew, for better or worse. When we realise this, we can let go of our desire to escape death. As I say, Oscar is a long way from this enlightenment, but so are most of us, and we have this great film, and other stories and parables to learn from.
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