In the Majestic Wilderlands the Elves never die. Even if "killed" by a sword or by massive physical trauma. What happens is their spirit taken to the court of Silvanus where they rest. centuries or millenia later they return to the Wilderlands physically healed.
They are tied to the Wilderlands and will live as long as the Wilderland exist. This means they can't go to other planes of existence. Luckily for them, the court of Silvanus, the courts of the other gods, and even the Abyss are actually part of the Wilderlands although separated by various magical barriers where they connect.
Note the centuries or millennia before return. From the point of view of player characters it takes them out of the game. Although it would make for an interesting game if the party is all-elven and there is a TPK.
This scheme can also explain why Raise Dead doesn't work on Elves (if you use that rule) better than the spirit/soul thing. You can't use it because the Elves are not really dead they are just elsewhere.
I don't play with this rule figuring the reformation process take a while in human terms and the elf's soul can be summoned back with a Raise Dead as easily as a human.