A disturbing but clever parable on playing God: empathy, compassion, forgiveness, cruelty, sins and final judgement.
Per wiki: ... the closing credits shown with a montage images of poverty-stricken Americans [taken from Jacob Holdt's documentary book American Pictures (1984)] accompanied by David Bowie's song "Young Americans". (Though the song indeed is playing, the iconic photos on screen are from familiar depression or Dust Bowl era. Either wiki erred or the DVD has updated the photo essay due to anti-American criticism. The pictures in Holdt's book are on portraits of minorities while the film's are primarily on white Caucasians.)