Returning to the basic premise of this thread...

Quote Originally Posted by Myta View Post
Is there a reason why the souls of people who already died should not count?
YES!
When Hel specifically talked about INFLUX of souls, I assumed that the truth is something like this...

1. Getting new souls is sort of the income a God gets.
2. Gods also have expenses of various kinds, spending the cosmic energy or whatever they get from gaining new souls.
3. At any particular time, each God has a certain level of available resources. This "Cosmic savings Account" is based on past income AND past expenses.
4. The influx of 10 million souls would go directly into Hel's Cosmic Savings Account, giving her a moment of being the richest deity in the pantheon...
5. ...and this moment is not just any moment, but the extremely crucial moment of creating the new world. Yes, the moment in history when the CSA will be more important than ever!

This theory is very consistent with Hel knowing what she's talking about. And like The Giant pointed out, we have no reason to assume that she doesn't know what she's talking about.