Speculation:Deathgate Falls

From the Lyorn Records of the Dragaeran Empire

It's unclear if the rituals with the body has any effect on the souls reaching the Paths of the Dead.

While some have wondered if bodies not sent over the falls somehow might find their way to the Paths, it seems from comments made by Vlad in Teckla, that they would instead go to the Plane of Waiting Souls, and end up being reincarnated.

Vlad says the soul three days to leave the body, whereas some trips to Deathgate can take up to a year or more (notably Aerich and Tazendra). Perhaps the rituals performed on the recently deceased are simply to hold the soul in place until it can be sent over the falls?