The movie worth watching once, but the concept and the idea behind dying, and then flying around is at a pretty high amount of certainty just a B.S
Once you go unconcious whether by shot or accident, you see nothing, just Empty Black, no voice or whisper, no memory flashback, not a bit of light, not a word or name, you don't even know you exist, seems you never existed. It's not that there is nothing, but you are not. It's not you that feels nothing, there is no you until you wake. When you wake up you don't know actually what happened and you definitely can't remember.
If the spirit could remember memories, recognize relatives and buddies, and choose the favourite womb, they would remember and recognise after new birth.