"reBiRTH" and "untitled ~for her~"

[channy]

If I remember well, someone on here once wrote that "untitled ~for her~" is about a friend from Ayu that committed suicide or at least had been written due to this incident. Last time I listened to "GUILTY" I wondered if the interlude right before that track is called "reBiRTH" for a reason.

What do you guys think? Is there any real connection or meaning intended between the interlude's title and the last track of the album?