One of the final ghosts you meet, Rose, is always accompanied by her dog. Through flashbacks in the best ending, it is implied the dog joined her in death. This is never shown in game.
In the good ending, you can hear the sound of Eleanor's arm being ripped off. There are also numerous cases of uncomfortable squishing noises that can be interpreted as stepping on flesh.
Somewhat unrelated, but the developer confirmed the characters have no canon gender. The only case of misgendering is if you don't like his headcanons.
The developer made the characters up to interpretation and very open to headcanons since barely anything is stated in the game. It's only if you headcanon them as such.
Yes and no. Kiki is implied to have died before finding her brother, never being able to say farewell, yet they manage to reunite in death. In the best ending, Jacklyn waves goodbye to her sister before the game ends.