“This decision cannot be reversed in the case of Luther as he has died in the meantime.”
So? Bodily, yes, but his spirit lives on. Isn’t the continued praying for the deceased, or praying (*ahem* talking) to the saints, premised on the continuing spiritual life of a person as simply liberated from corporeal restraint? then why would mere bodily death deny one reversal of excommunication?
GloriaTV is a little eccentric.
Excommunication is a “medicinal penalty.” I.e., its purpose is to appeal to conscience.
Since Luther died without reconciling with the Catholic Church, lifting the excommunication is merely symbolic. It is a way for Bergoglio to signal that he doesn’t give a rat’s ass about the dogmas and sacraments that Luther rejected.