How I see this poem. It's about two people with two conflicting ideas about death. The little one feels that death should be remembered, and older one feels that we should forget death as it only causes pain. The main feelings of this poem for me is to remember death.
I put that in how their speech is written. the little one capitalizes what he feels he feels are important like the beginning of a sentence and a words like her. He also doesn't feel the need for periods. The older one on the other hand feels that everything is useless. so he doesn't capitalize and he always puts periods to remember that things should end.