our brain is an organ and reacts physically to things the same as any organ...however its programmed to...
it does not react because of how clever we are or how we think it should... out thoughts and minds are not physical but mental
every aspect of NDE and the tunnel etc has a physicological cause and symptom and can be logically explained as such...
our bodies are very good at protecting us from trauma...shock, endorphins, coma etc...it has many coping mechanisms to help us recover from whatver is happening...but of course sometimes it cannot save us ...and it knows it... and it kicks off a series of coping mechanisms to make our death as painless as possible and lessen the distress as much as it can...
apparently the hearing is the last sense to go... closely following the sight... the tunnel is apparently to do the periperal vision going first...as the brain tries to leave the person with the bare minimum of function as it slowly switches off... the lights are the brain and optical nerves reacting to a last ditch attempt to fire it up again and survive...along with high amounts of endorphins - hence the pain free sense of extreme calm...
our mind is still there and interprets whats happening...hallucinations of people welcoming us etc, are caused by all the powerful chemicals being produced and memories etc randomly and desperately kicking around.
if it didnt do this naturally, we would all suffer utterly terrifying and painful deaths...why would it not do its utmost to make the worst moment you ever have to face as easy as it can...?
it has no control over accidents etc, but it can control this kind of death and it does...
( i have not just made this up to suit me... i have read numerous accounts and books on this )