I believe that comfort impulses derived from 'near death' experiences are the same as those that motivate religion - a need for Man to believe that there is a 'higher power' makes him feel more able to deal with the concepts of life and death.
As far as 'out of body' experiences - I accept the numerous posts from people who confirm their friends' experiences and that those friends can be regarded as reliable, and not prone to flights of fancy.
But that simply means that the individual believes what happened to them to be true, it does not make it a fact.
As I have advised many times, you can find people who believe that the earth is flat, and they would pass a polygraph, simply because they believe what they say to be a fact, even though it clearly is not true.
I maintain an open mind - but I don't believe in an afterlife.