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As an almost constant DM, my thought on this is two fold.
Practicality and Character Value.
Is it practical for the character to be brought back to life:
1. Are they characters somewhere that this can be done?
a. Will the current adventure have to take a break to get this done?
b. Do the characters have the contacts to get this done?
2. Will the campaign suffer without that particular character?
Is the character worth bringing back:
1. Is it an interesting character that has more development in its future or a fun character in play?
2. Is the character of high enough level to merit the cost of resuscitation?
a. Can the party afford it? (some parties set up a fund at a local temple to cover this, others sell off the dead characters possessions to cover the cost)
b. Are the other characters willing to pay the cost, or take time off to let the expired character respawn?
After looking at these areas, I usually make a determination if I want the return to life to be a possibility. For me death should not something treated lightly. I almost never allow Resurrection in my game. Reincarnation and Raise Dead are more common alternatives. I will usually make a scroll of one of these available to the party at various points in the game. That way, if a character takes a dirt nap, the players have to decide whether to use the scroll or not. If two characters bit it, then there is a decision to make.