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Is there a difference between the dead and those who are unborn?

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Yes.

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Both seem to equally not exist.

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Both exist.

Actually, someone could be reincarnated. Depending on how you define a "person", it is theoretically possible for the exact same combination of particles to form twice, and for them to have the exact same interactions with the world (same experiences). Someone need not die for this to happen, though. But, I'm pretty sure it's more likely that an entire copy of our universe exists (with lots of duplicate people) than it would be for a duplicate person to form in this universe.