Personally, I don't have a problem with the death part of the life cycle, but I do feel uncomfortable with supernatural "stuff". I detest violent, gory, gruesome things especially now that I have little ones. I guess I am more someone who wants to focus on things that are good.
For our family, it's a holiday from school (today until Nov 5) for fall break. We do more seasonally focused things (seasonal meaning nature, not holiday). We go to nature preserves and watch the leaves turn and the breezes change, we go to the beach and FREEZE our butts off for that LAST beach day before the dark of winter sets in. We take a drive up through VA or TN to see the foliage change and collect some leaves for decoration and later, the scrapbook. We hunt for 1 awesome pinecone for each of us to decorate and display. We go to the pumpkin patch and do the hayride, bounce houses, get a couple pumpkins to carve. We roast the seeds (some savory with Tonys, salt, worcestershire sauce, garlic powder and some sweetened with sugar and cinnamon), this year we planted 5 seeds which sprouted VERY quickly and we're tending those now. We planted them originally inside the pumpkin shell (filled with soil), and it was a fun lesson on seedtime/harvest, and my 5 year old was excited to see the pumpkin "having babies" as he calls it. We carve the pumpkins in happy silly faces, we have scarecrows and spiderwebs and the kids love to "scare" me with the fake spiders they bought. We watch Charlie Brown's Halloween special, we camped last weekend for my son's 6th birthday and read a Froggy Halloween book for the 2 year old, and when he was asleep we read The Legend of Sleepy Hollow to the birthday boy, by firelight. (We made it fun and like it was a trick played on greedy Ichabod though). We will totally go trick or treating and love to pass out candy to all the children around here. There's tons of little ones in this neighborhood.
My son was like "ooooh, cool!" to a couple gross costumes, so I had a calm talk with him over pumpkin layered cheesecake and warm apple cider to just explain that the Bible says "Whatsoever things are honest, just, pure, lovely, of good report; if there be any virtue, think on these things", and that for US we would "play" trick or treat, but that I didn't want us to think too much on gremlins and the grim reaper and all that. He nodded, and I said "does that make sense, is it ok with you?" and he said sure, it wasn't a problem. The kids' costumes are fun and things they'll play with off and on throughout the year (this year, Batman and a ninja) but nothing that will be bloody or scary. I'm not beating them over the head with what they can or cannot be, but right now they're perfectly happy dressing up as someone or something they would actually LIKE to be. That works for us right now. The fall season is important to us, even without Halloween, because it's the beginning of our family's "holiday season". My son and I have birthdays in mid-to-late October, my youngest son, dad, uncle, and sister in law have birthdays in November and Thanksgiving is a HUGE holiday for us (my favorite). Then there's "Black Friday", birthdays for my husband, 2 bffs, and nephew, Christmas, NYE (which we like), NYD (which we love), and our anniversary all back to back. Then, nothing until the beginning of summer. So its a festive season for us. :)