But just because he doesn't have a human body doesn't mean he can't reincarnate right? I mean he still has his soul so it would still be possibly?
It could but I think the dad sees it this way. His son's soul had passed on, either to this limbo or was already reincarnated. but he pulled it back and broke the cycle. The son's soul isn't tied to the cycle of life and death anymore, its tied to the dirt. When the father dies the dirt will no longer move but it will still be tied to the son's soul.
Now, the writer might have something up their sleeve about that. I'm just saying I think that is how the father views it.
But can we take a minute to appreciate how beautiful D-san is. I'm gawking over his design. So lovely~ The incense children are super adorable too. I melt for them. ADORBS!!!