One of my quilting friends has passed on herself but she used to do this. She did a lot of heirloom sewing with tucks and tatting and inset lace and things. I heard one lady remark that they were too pretty to bury... I think she was surprised at the strength of my friend's response but it included that memories, like children, were priceless.
I do a lot of quilts for donation so I don't get to know the recipients. My feeling is that if my quilts give even 15 minutes of comfort or distraction or whatever for whatever the recipient or family is going through, then my work/costs has been worthwhile.
In my current small group one of the ladies specializes in premie quilts. I forget the specifics but she has a size limitation, no metallics on the fabrics, no big bunchy seams, and flannel on the back.