Death is inevitable. ACKOD merely shows the hidden and rejected side of it in an understated manner. By telling Ronald's story they allowed him to be remembered and honored after his death despite dying alone with no living relatives left. Everyone dies, and unfortunately we don't get to take our memories, feelings or experiences with us. We can, however, make sure that we prepare for the inevitable.
This film is graphic and definitely not for everyone. I mean, you get to see your first nasty-ass corpse not even 10 minutes in. The subject matter is very, very interesting but I honestly don't know how I feel about how some of the content was handled, like showing decedents' ID's, a human skull being crushed in a crematory oven, dripping dead guy juices - does that add to the film, or is it there for shock value?