I think when JKR kills characters, they are actually dead. I get the impression from interviews and such that she thinks it is better in children's literature for them to be able to accept that someone has died, than to always have this expectation that the dead character is going to come back to life.
That's not to say that when they are dead they are completely gone. I mean, with HP, we are talking about magic after all! As I see it, the portraits are just one way of communicating with the dead. I'm sure there are other ways as well.
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