The latter is a significant addition to the Risk series, as soldiers do not leave the game when they are killed, but instead go to their heavens and then embark to take over the underworld.
From the images on Risk: Godstorm’s page, it appears to be similar or identical to the 2004 version published by Hasbro.
Each player has a pantheon of four gods to bring onto the ancient world map, to whom the game ascribes the spheres of the Sky, War, Death and Magic.
However, if the attacking army possesses a God of Death, all troops killed are placed back in their respective player's pool.
Players controlling a crypt in the Underworld at the end of their turn can draw a miracle card from the death deck.