>>283102149
He is a ghost, and Miko talks to him repeatedly throughout the film. He's just an ordinary boy who haunts the school with no ill-will towards anyone. Miko realises he's a ghost at the end during the culture festival and is shocked at the revelation. He says, in what I assume the director thought must've been a clever comment or joke, that it shouldn't be so surprising since it's an all girl's school (so Miko is just a moron, I guess). The problem here is that Miko is trying her best to ignore the ghosts (she thinks for her safety) but she's spent the whole film talking to one who knows that she knows he's a ghost with no ill effects, so it doesn't make sense that she continues to ignore her dad, for example. It's a moronic "twist".
>>283102196
See above spoiler, but a central mystery and appeal of Mieruko-chan is in what the ghosts actually are and what they'd do if they knew a human was aware of them. In the film we get an answer to both questions within five minutes. They're just ordinary dead people and they'll follow you around if you acknowledge them. There's no sense of danger at all. No horror (and no comedy).
>>283102228
Death Note? I saw it when I was a teenager, like, fifteen years ago but I didn't have any major contentions with it as I recall.
Haven't seen Rurouni Kenshin, sorry.