The combination is simply a serial and has no connection with a geographic location, but the digits have number series based on vehicle type.
Without a EU standard plate, a "DK" distinguishing sign must be displayed separately on the vehicle when driving abroad.
The reason is that if the dealership just changes the ownership to themselves, they will be charged for insurance and taxes until the vehicle is sold to a new owner.
The actual plates are, however, white (personal use), reflecting the view that the deceased is a passenger rather than commercial freight.
[9] If a Danish registered vehicle does not have the plate with the EU stripe then it must be equipped with an approved oval DK-sign when driving abroad.
[10] Cars registered in the Faroe Islands before 1996 have plates with white background, black text in Danish style, but with black edge and only one letter, F. Cars registered after 1996 have white background, blue text in their own style, two letters and three digits.
Plates have a white background, and black text in Danish style with the serial letters "GR" and "GL" reserved for Greenland.
In the beginning there was an informal system of avoiding the same code for a Norwegian and a Danish car, in which some letter combinations were used by Norway and some by Denmark.