They don't make morgues with windows. In fact, if the geography allows for it, they hardly ever make morgues above the ground. I guess it's partly because it must be eisier to refrigerate a bunch of coffin-sized chambers in a room insulated by the earth. But that can't be all there is to it. Under the earth means a lot more than relative altitude. It's where dead things fit. Graves are under the earth. So are Hell, Gehenna, Hades, and a dozen other reported afterlives. Maybe it says somthing about people. Maybe for us, under the earth is a subtle and profound statement. Maybe ground level provides us with a kind of symbolic boundary marker, an artificial construct that helps us remember that we are alive. Mabye it helps us push death's shadow back from our lives. I live in a basement apartment and like it. What does that say about me? Probably that I overanalyze things.