So as we know the anime added a lot of afterlife scenes in either heaven or hell. Let's try to make sense of all of this:
- Fighters get to keep their bodies especially if they travel to meet King Kai. Fighters from the other parts of the universe do the same with the East, West and South Kai's. As we saw in the Otherworld tournament with Pikkon, probably thousands of fighters keep their bodies for thousands of years after death.
- Grand Kai oversees everything the 4 regular Kai's do.
- Villains keep their bodies, but Yemma immediately sends them down to hell. As seen in the episode, Cell didn't even get to put up a fight against Yemma because the hole in the floor sucked him down to hell immediately.
- Any villains causing trouble in Hell are immediately dealt with by strong fighters. Pikkon took out Cell and Freeza in one hit, so we can imagine they use him or other strong fighters to keep villains in hell under control.
- Heaven exists and we see Bulma/Videl/Chi Chi there with Dabura in the Buu saga. Unlike all the spirits who look like clouds, it seems they got to keep the top half of their bodies. Why this is, is never explained.
Is there anything else?