Yes. A process might be a more ontologically appropriate comparison than a computer user.
"So and so has exited with code 0 and his/her resources have been reclaimed by the system"
A human being is more like an event (a fire, a OS process) than like a persisting object.
Once a process (/fire) has ceased running (/burning), you can start a new process (/fire), but it wouldn't be considered an instance of reviving the old process (/fire), which has ended for good.
"So and so has exited with code 0 and his/her resources have been reclaimed by the system"
A human being is more like an event (a fire, a OS process) than like a persisting object.
Once a process (/fire) has ceased running (/burning), you can start a new process (/fire), but it wouldn't be considered an instance of reviving the old process (/fire), which has ended for good.