Perhaps Near Death Experiences (NDEs) are somewhat like meditation, when one’s senses are heightened and inner perception is sharpened. Maybe precisely because the person is physiologically inactive, that state of stillness and detachment from the hustle and bustle of the outside world creates a conducive environment for the person to be more attuned to extra sensory perception of the invisible realm, compared to those who are physiologically active and having their senses stimulated by sight, sound, taste, smell and touch in the material world all the time.
After all, when a person is approaching death and lying still on the bed for hours or days, there is nothing much the person can do except to rest, and from that state of rest, one can’t help but be more conscious of one’s breathing, which may help one get in touch with one’s inner self better. It could be part of Nature’s way to help a soul to prepare to depart from this physical world as one becomes spiritually ready to embrace the next realm of existence, just as one form of energy is ready to be transformed into another form of energy.
We are children of the invisible world, as John O’Donohue wrote in his book (either “Divine Embrace” or “Eternal Echoes”), from where we came when we were born, and I think, it will be likewise to where we will go when we die or make a transition.