Whenever our soul is "exposed", usually during the so-called NDE, it can be channeled by the entities there to see all kinds of illusions. There is Law there too, such that NDEs are mostly in favor of Christianity. To put it another way, the entities there are fond of channeling illusions whenever possible, through an "exposed" soul. They always try to fulfill such a habit by avoiding the consquence of Law. As a result, they tend to do it in a way in favor of Christinaity.
That said. Most NDEs are not death itself, but rather a out-of-body (i.e., soul temperarily 'shifted' abit away from body) experience possibly under the manipulation of the entities in the death realm.
I think that I've been there so I know a bit more about it. My own NDE has nothing common with the NDEs in general. It's a true death itself, followed by a resurrection. It's another copy of Paul's experience though, if it happened that you can tell the difference between Paul's experience from any other today's NDEs.