All Souls' and All Saints'/Eve are among my favourite holidays. They're a celebration of the darkness, of the unknown, of mystery and ritual and antiquity. (I don't know why I feel that ancient things automatically adopt a degree of holiness, it just feels right.)
If you do not celebrate the death/darkness, it isn't a whole celebration of life/light. It's a reminder that physical death (even if it meant a final end) is not the worst kind of death.
This fondness for All Souls' day is problematic. You see, I don't personally know many dead people. As life goes on, I'm sure my appreciation and perception of this day will morph into something new. Some day, I will have pictures to place on the altar, and the day will assume a different hue, likely more somber.
Secondly, none of my ancestors have been members of the communion of saints for about 150 years, and I just can't conceive of receiving a visit from them.
So, I placed some incense and food on my home altar anyway, lit a candle, said a prayer and opened the window for any wandering spirits who cared to stop by. (This is the one time of year where I afford myself a certain amount of superstition and elect to walk by intuition.)
I felt it was a night well-spent.