I could see quite a few ideas, it’s a pretty great concept
1. Ghostly encounter with wife. Maybe he thinks he’s sleeping so thinks it’s more of a dream when it happens or maybe wife gets a day pass from the afterlife to come home and fuck her hubby.
2. Wife’s sister. Sister was opposed to husband and her sister getting together but as the years went on, she saw how good of a match they were and now seeing him so distraught, she decides to fill in for sister and let him know he’s not alone and is still loved.
3. Ghostly encounter with a possession twist. Ghost of wife can only interact with hubby when she possesses things. She possesses steam in the shower, the sheets, etc but none of it allows for the contact they both crave…then some home invaders come in and one of them is a busty young woman who wife can’t help but think would be a perfect vessel for her. After saving hubby from the invaders, she approaches him in the body of the woman ready to make love to him again (to lessen the horror of things, maybe it’s the only time she does it, though if you make the invader unsympathetic enough it could be a long term possession
4. Step/daughter. Similar to sis-in law but a more taboo connection. I think stepdaughter would work better as there’s that distance. Like she started off not liking her stepfather but right as they were really bonding her mom passed away, so they now are both lost and the sex is a way for them to heal and grieve while bonding in a new way.
5. Husband goes to visit. Hubby’s wish is granted but HE goes to the otherside. Wife is there but she doesn’t quite recognize him nor he her. Still she can feel his love and attraction to her so she takes him back to her afterlife where she makes passionate love to him…but upon realizing he’s still alive, she tells him he needs to flee as she and the other denizens of the dead will want to hunt him in hopes of feeling fully alive again.
It's been a year since his wife died. They were going to a restaurant for his birthday when they were hit by a drunk driver. He survived with minor injuries but she died on the spot. He hasn't been able to move past it. Over the course of the year he's fallen into depression, started drinking and lost his job. He blows out the candle thinking abut how much he misses her. Suddenly she appears, wearing the same dress as the night she died. He should question it but he doesn't. He hugs her and cries about how he misses her. She tells him to let it all out while also sliding her hand in his pants. They end up having sex while he tells her how much he missed her and how glad he is that she's back. After sex she starts fading. He begs her to stay but she reminds him that she's dead. She tells him that he needs to move on and that she wants him to be happy. He wakes up. He had passed out at the table. It was just a dream. He feels a piece of fabric from the dress in his hand. Or was it?
A lonely old man blows out the candle on the cupcake the nursing home gave him. He remembers what happened when he blew out the 18 candles when his neighbor made him a man. (Insert details here)
His first taste of the chocolate icing reminds him licking the frosting off his first girlfriend’s fingers, then lips, then they got naughty. (Insert details)
The cheap, dry cupcake itself brings back the sheet cake they served at the ‘welcome to college’ first night party at his freshman dorm…