However, Apple's iCloud Terms and Conditions do state that:
"You agree that your Account is non-transferable and that any rights to your Apple ID or Content within your Account terminate upon your death."
Given that this is in the document relative to iCloud, I read this as applying to content such as emails, contacts, calendar events, and so on—and not to iTunes Store content. This said, I would think that a spouse or heir should be entitled to emails belonging to a deceased relative.
Apple IDs have become a serious frustration for many users. Apple truly needs to find a way to resolve these issues. No one should lose content they've bought from Apple just because they no longer have access to an email address, and the need to merge and splitting Apple IDs are becoming more and more common. As Apple approaches a total of 1 billion iTunes Store accounts, it's time for the company to start looking at the future of these accounts that are an increasingly important part of our lives.
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