[4] Created from an original story concept by producer Ant Timpson, the plot centers around a variety of anthological explorations of horror and death.

[3] Released as an anthology film, featuring segments depicting various subgenres of horror that were directed by twenty-six of what the studio described as "the world's leading talents" in contemporary indie-filmmaking.

"[15] Producer Ant Timpson later stated that the movie made a significant amount of income from video on demand (VOD) means, though he nor the studios would reveal those financial figures.

Inspired alongside the rest of the film series by the "ABC's" in children's literature, each filmmaker was assigned a letter of the alphabet and given creative control over the story and creation of the associated short.

"[3] ABC's of Death 2½ was described as separate from a planned third installment, and critics described the result as a mixed bag of product created by runners-up of the prior competition.

Independent filmmakers created the stories and shorts with creative freedom, choosing the word that starts with the letter "M" associated with death, that they wanted the segment to center around.

Despite the successes of the previous two movies, producer Ant Timpson stated in March 2015 that the box office performance of the second film was affected dramatically by pirated viewings.