The Vulture (1981 film)

First out of courtesy, then out of cynicism, Boaz gives them all they are missing: a poem their son allegedly wrote, false tales of heroism and some occasional snapshots.

Before long, Boas is running a full scale immortalization industry, “manufacturing” for each bereaved family a creative, sensitive son.

Boaz becomes romantically involved with his dead friend's girlfriend, and simultaneously with the beautiful coordinator in the army's memorial department.

And so, by day they serve a holy trinity of comfort and immortality and by night they are fallen angels, ménage à trois.

Now an older, experienced officer, Boaz makes sure every single soldier in his company carries in his pocket a personal poem, just in case.