In Pixar's Coco we learned that the souls of the dead vanish if the person is forgotten. This imply souls are reference counted.
@chrisvest nah, could also be that they are no longer in the reachability graph and got garbage collected.
@bondolo That's a possibility. I don't think it was revealed in the movie if cyclic components would be released or not.
@chrisvest @bondolo A character who was in danger of being forgotten had dead friends, so evidently cyclic connections would not protect him from the soul collector.