wait wait wait...
so if good A dies and gets to afterlife, then evil B gets into body, subscribe to the DNR club, then dies, does that means evil B will get a brand new life and escape both judgement and hell? isn't that a loophole?
It's stated in the chapter that good souls go to the after life after judgement but it's also stated that they are reborn/reincarnated and live a new life which B can usurp with the DNR list. If A is in line to be reborn then it follows that B would take their place in line and be reborn instead of A while A would have gone back to their original body.
The DNR list allows a resurrected soul to escape judgement after they've been resurrected at least once since instead of dying and being judged they instead die and go to where A was.
However what is interesting to me is that B assumes A's new life but also A's new body, the DNR list for B is specifically stated as 'I didn't want to be reborn in this body'. There is nothing about that statement by itself that states B can only use the list once. Which makes me wonder if after B usurps A's new life/body if it is possible for them to use the list again to assume A's position again. Imagine if A (after being resurrected to their original body) dies before B and goes to the good afterlife then can B usurp that position a second time?
Assuming that is true then if they (or more likely a meddling god) knows where A's soul is it's extremely exploitable to have good soul A and evil soul B paired together in a strange ballet where B gets resurrected into different bodies and continually escapes judgment using A as a counterweight of sorts.