Four years later, an unnamed rookie ghost[a] discovers that her body is eviscerating, as her piano competition certificate, the token which bears the value of her existence the most, has been accidentally discarded by her sister while moving away from the house.

In the real world, a ghost-hunting social media influencer, Non-Believer, announces plans to produce a vlog by watching Jessica's jump scare videos in Rookie's haunted hotel, to see what would happen when the two urban legends are triggered simultaneously.

Makoto finds Rookie at her old house, where she reveals that the piano competition certificate was actually forged by her father to encourage her, despite her being a good-for-nothing person who failed at numerous goals.

[9] Noticing the growing popularity of ghost-themed films in Taiwan, he collaborated with screenwriter Vincent Tsai to develop a never-before-filmed idea in 2020 which later evolved into Dead Talents Society.

[9] Originally scheduled to begin filming in late 2021, the duo spent two years refining the screenplay, going through more than twenty versions, which Hsu attributed to the unexpected popularity of the teaser.

[16][13] Several members of the filming crew who had previously collaborated with John Hsu on Detention joined the project, including Patrick Chou as cinematographer, Lore Shih as costume designer, and Wang Chih-cheng as art director.

[28][29] The film's theme song, "Dead Talents Society", was composed and performed by Taiwanese-American singer-songwriter Joanna Wang, who wrote lyrics in both Chinese and English and produced bilingual versions.

[47] James Marsh of South China Morning Post gave Dead Talents Society 4/5 stars and described the film as "wildly imaginative, frequently hilarious and shamelessly feel-good", with insightful explorations on existential purposes.

[4] Tay Yek Keak of Today also gave the film 4/5 stars, calling it as "one hell of a fun ride" and lauding its enjoyable blend of humor and heart, along with its clever portrayal of relatable ghosts and a touching story about friendship and self-worth in the afterlife.

[49] In her IndieWire review, Katie Rife acknowledged the film's awards and domestic critical acclaim, giving it a B+ while highlighting its unique worldbuilding, emotionally realistic characters, and "zany slapstick" humour, and she credited John Hsu for his "strong vision and a steady hand" in balancing the film's disparate elements and themes, concluding that "horror-comedies this charming don't come around often".

[51] Whang Yee Ling of The Straits Times awarded the film 4/5 stars, praising its delightful and imaginative approach to exploring existential fears through Gingle Wang's character and labelling it as an "ebullient screwball horror".

[54] Writing for The News Lens, Berton Hsu also commended the film's entertaining qualities, visual designs, and experimental narrative approach, while remarking the director's bold attempt in balancing horror and comedic elements to create a unique afterlife world.

[55] Charles Pulliam-Moore of The Verge complimented the unique and engaging worldbuilding, despite its elements reminiscent of All About Eve (1950) and Monsters, Inc. (2001), which effectively portrayed a whimsical afterlife through the journey of the protagonist, The Rookie, highlighting a fresh and entertaining take on ghostly existence.