As others have said, Pirates of Caribbean contests what is living and what is dead through various hybrid situations presenting characters [often cursed] in living-dead states of existence.
Davy Jones' Locker, also referred to as the Land of the Dead, was a
dimension to which souls claimed by the sea, or devoured by the
Kraken, were sent. Though it was sometimes used as a term to refer to
the bottom of the ocean, Davy Jones' Locker was a barren wasteland.
People imprisoned there were technically not dead in the general sense
of the word. Whereas, most who died were allowed to have their souls
move on to some form of afterlife
'At World's End' is a [in-universe] real-world location, but also possibly a magical place, serving as an entry way to Davy's Jones Locker and Davy Jones' Locker seems to be on another plane of existence that is some sort of purgatory or hell, as Tia Dalma explains:
Jack Sparrow is taken, body and soul, to a place not of death, but
punishment. The worst fate a person can bring upon
himself...stretching on forever. That's what awaits at Davy Jones'
If we take the Tia Dalma's quote very literallly than we may presume he somehow is re-materialized on this plane, as not just soul is taken to it, but his "body".
It's unclear if Davy Jones' Locker at all appears different for anyone put there specifically by Jones, as Jack's experience there clearly shows what he fears and would be considered punishment for him, which is having to deal with his past decisions reflected through him watching multiple versions of himself and not having the freedom to to sail on his ship, as he once told Elizabeth that freedom is what a ship really is...
It also appears that Tia Dalma has some power there, as upon her arrival 'the rolling stones' are actually rock crabs and crabs free the Black Pearl, by rolling her on top of them!
And on their way back from Davy Jones' Locker they pass "lost souls" of dead passing between worlds where Elizabeth sees her father, recently murdered on the orders of Beckett...
Weatherby's spirit entered the realm of the dead, where it encountered
Elizabeth and the rest of her crew mates, having journeyed into Davy
Jones' Locker to rescue Jack Sparrow and the Black Pearl. Weatherby
was concerned that Elizabeth had died, though when she assured him
otherwise, stating that he believed he himself had while relieved to
her she was alive.
It is the job of the Captain of the Flying Dutchmen to help ferry these souls, but Davy Jones had forgone doing his duty, resulting in an anthropomorphic sea-creature curse (and eventually his crew manifesting into part of the ship) for not doing so! Weatherby stating that he shall give Elizabeth's love to her mother, suggests he is moving on some kind of afterlife and this transitional concept may be left for the viewer to decide how to define "death", if there are various stages or places to exist after life, setting aside "curses".
At the end of the day it seems that Jack (and the pearl) did physically re-materialize on this plane or dimension of existence, as there were no consequences for him returning back to the world of living, suggesting he's the same as the living characters that came to get him out!