I've read 3 chaps, and I'm struggling to understand the complete behavioral change of MC. 1st chapter of MC is about her dying because of her incompetency. She doesn't try to raise or even see her child because of... reasons; despite being an empress and loving her son so much. 2nd chapter has her regress and assert her authority (which SHE NEVER USED in her first life) so she can see her child.
Again, I've only read 3 chaps, but it's not explained why MC's son killed her. The only thing I can guess is that the son was fed a lot of lies from his tutors, but would that really be enough to kill the MC (whom in her first life, really didn't do anything at all)? It would've been a lot more understandable if MC tried to kill her son or abused him, but nothing of sort happened. Son really killed his own mother cuz "mommy never saw me when I was a child and that made me mad and sad."
Like what Pouco-chan said, it's a diluted version of I'll raise you well in this life.