There are many mentions of people who are LGBT and have died, but it is very respectful. There is even an Eternity made for queer people who have died.
There are many mentions of sex throughout the movie, such as a 'free use' and an 'everything goes' eternity, as well as slight mentions of BDSM and sex in a few lines. There is also a sex scene.
Yes, there is alcoholism depicted in one scene where a dead singer is brought out to woo the main character. There is also a joke made about cigarette addiction.
There are both depictions of those who died reverting back to being in a child form, and at least one who was a child when he died. There is no showing of these deaths on screen, just mention in dialogue.