I think death is - well... Whatever you want it to be. Your physical body is now dead, so the extension of God (sort of like a long finger, or wire, ending in a bubble of consciousness) withdraws and heads back to the main mass of his energy, at which point you must experience that light tunnel sensation.
You first get to settle things for your current life - so you will see everything that you've been through, perhaps people you've wronged... Make spiritual amends.
I think at this point, you are already more or less merged with God, but still retain some of that individuality. Here you find out about the longer road your soul is traveling, and whether you have yet completed your ultimate goal in that mission.
Finally, God will ask if you would like to be reborn to continue on that mission - in an appropriate carnal vessel, of course. Or, you could choose spiritual suicide, where you forfeit that long-term, ultimate goal and be spiritually 'dissolved' into God completely, losing all individuality. Or you may choose to 'skip a life,' that is just be with God for some time until you again chose to re-incarnate and continue your journey then.
As for criminals and negative spirits, they have a similar, but kind of mirrored (in light vs darkness) structure of choice and punishment, forfeit, etc...