The tune, the lyrics, the "Americana"; all are appealing.
I like that it tells a story. I just can't figure out "the moral of the story" (if any). Can you?
The Osborne Brothers 
Well, the man who preached the funeral
Said it really was a simple way to die
Well, he laid down to rest one afternoon
And never opened up his eyes
They hired me and Fred and Joe
To dig the grave and carry up some chairs
And I guess we must've drunk a case of beer
I guess I oughta go and watch them put him down
But I don't own a suit
Anyway, when they start talking about the fire and hell
Well, I get spooked
So I'll just sit here in my truck
And act like I don't know it when they pass.
Anyway, when they're all through
I've got to got to work and mow the grass.
Well, here they come
And who's that riding in that big old shiny limousine!
Mmmm...Look at all that chrome
I do believe that's the sharpest thing I've seen
That must belong to his great-uncle,
Someone said he owned a big old farm
When they get parked, I'll mosey down and look it over
That won't do no harm!
Well, that must be the widow in the car
And would you take a look at that!
That sure is a pretty dress,
You know, some women do look good in black
Why, he's not even in the ground,
And they tell me that his truck is up for sale
They say she took it pretty hard,
But you can't tell too much behind the veil
Well, listen ain't that pretty
When the bugler plays the military taps
I think that when you was in the war
They always try and play a song like that
Well, here I am and there they go
I guess you'd just call it my bad luck
I hope he'll rest in peace
The trouble is, the fella owes me forty bucks!