Based on a rejected plotline for Dead Like Me (2003) where Ellen Muth's character couldn't collect any souls because somebody was resurrecting them with a touch.
Well, that idea might make a stupid idea feel better about itself.
Throughout the series, the way Ned's gift works contradicts itself. Most notably, his entire business is based around touching dead fruit to make it ripe again for use in his pies. When he touches the fruit, it is restored to its pristine physical shape. However when he touches a sentient creature that has died, the broken/harmed/rotted body remains that way.