Essentially they're in recruitment for the Afterlife Association, while being chief of the Soul Repossession Department. They've been in works on 'prototyping' the perfect reaper alongside the society for years, though said prototype doesn't particularly play well with O'Death. Considering they tricked Anna Lee into sacrificing her humanity, however...? They're willing to be patient. Overall, the storyline is vaguely black mirror inspired and the core theme is the afterlife, heaven, hell, etc is basically all just a glorified office environment. The Deities are underpaid coders in charge of their own 'servers'. Though life's not exactly a simulation, the closest human brains can come to processing it is through technical terms, so O'Death defaults to the simulation theory by way of explanation.