I'm a big fan of Dr. Wilder Penfield's work fromt he 50's. Using electrical stimulation of the Sylvian fissure, he illicited a response similar to the out of body experience. I suspect there is a correlation between dying, and the stimulation of this area.
Remember old school tv's? Shut it off, and the electron beam stops scrolling and snaps into the center- making a dot that faded? Maybe when we die, the OOB experience is simply a function of electrical activity shutting down in the brain.
It all wraps around into a ball? Where's the ball? What contains it?