I just finished watching this excellent episode and I was very moved by it. I watched the entire first season dvd collection and frankly was not very impressed with the exception of 2 shows-the classic "They're Tearing Down Tim Riley's Bar" and this.
I am flabbergasted that someone could give this a Poor rating. It is very well acted by the two leads, especially Sally Fields, who gives a superb nuanced performance shifting through different personalities (as she would do again as Sybil). And I really like the fact that they speak directly to the ghosts by looking into the camera, therefore putting us the audience in the place of the spirits. Perhaps some do not get this, thinking that they are explaining things to us, breaking the fourth wall, but if you listen you can hear that they are talking to those trying to get ahold of Sally's body. ***SPOILER ALERT****
And the part where you learn that the whole thing is about burying the dead baby is handled very well and is very moving and that Sally may not be coming back- puts the whole thing on a level far above the usual one joke twist ending that plagued this series.