I'm not sure what to make of NDE's.  They don't seem to happen in Asia, which tells me it is culturally influenced -- people who report them already know "what" to report.  It might be a trick of the brain and no doubt much of the time it is a fabrication (various motives -- pious fraud, attention, mental disorder, implanted memory (by the questions of others), whatever).

For the reason that there is so much wishful thinking surrounding the subject, I think it is impossible to draw any sort of affirmative conclusion and certainly is not valid evidence of any sort of afterlife (besides, for all we know that tunnel leads to oblivion).  It strikes me that people who latch onto such reports are similar to those who "remember" past lives -- except with different cultural expectations.