Mundane take on ending (spoiler)
Near the middle of the movie the live Boonmee asks the spirit Huey about heaven. She replies there's not much there, what's important is being "attached" to someone living, in her case to Boonmee. Boonmee then asks what will happen when he is gone, but he gets no reply. At the end Jen and Tong are in a bare room with a girl who appears out of the blue. I think the girl merely serves to define the real world as opposed to the spirit world. Then Jen and Tong split into two, and one of the two pairs leaves the room (the real world) to visit a surrealistic looking bar or restaurant (in the spirit world). That's the answer to Boonmee's earlier question. Huey and Boonmee are now in the spirit world, and their living "attachments" are now Jen and Tong.
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