I don't follow. Are you for or against Heaven?
Not really wanting to turn a possibly funny thread in to some theological debate, but...
I spent a lot of time as a teen trying to learn about "god". Had study groups/youth groups twice a week... Couldn't do sunday service as it couldn't hold my interest. But in all of that, things never made sense. I know you're supposed to have "faith" and all, but it just wasn't for me.
The longer I have lived, the more I have learned about history, and have come to realize that religion is a pretty easy way to get a group of people to behave that is desirable for whatever agenda the leader at the time has in mind.
Combined with my education of biology and physiology and how that is plain and simple, clear cut here are the facts, I just can't bring myself to believe that we are any different from animals aside from having opposable thumbs and powerful brains.
Sure, it sucks to know that some day your life will end and that's it... But I believe that is the way it is. And I'm glad I think this way, so I live life for me, make sure I enjoy my time, leave a positive mark on the earth, love those that deserve it and don't waste my time (and money) on something that just isn't real. It sounds selfish I know, but those that I care about get the best from me that I can give, because if I leave tomorrow I wouldn't want them to have doubts about me... And those whom I don't care about don't deserve my time or worry.
And if god does exist, and is "love" then St. Peter (or whoever the gate keeper is in whatever religion you have) will have to look back on my life and realize that I lived a good life enjoying life the way it should be enjoyed and cared for the right people... Should be enough to get me in.
The body dumps a series of hormones (mostly feel good stuff) during the later stages of the dying process. The lack of oxygen to the occipital lobe can easily explain the traveling down the tunnel.