The notion of rebirth wasn’t made explicit in the film. But if you’ve paid attention the soul numbers kinda hint at the fact they’re being ‘recycled’.
At the You Seminar, one of the counselors identified one soul as 10 billion something. If each soul is unique, a new souls would be well over 10 billion by now. ;)
I think the film has more Taoist inclination than Buddhist. But your article has strong points,