Lyric discussion by Spudly 

The song is about being down and out. The whistiling at the end was to fill the space that he didnt have lyrics for when he recorded it. He was going to go back and write words for it and rerecord it. Knowing that makes the song even more powerful. A depressing song that he couldn't even get properly finished.

Yes, that's accurate, the whistling was a placeholder. But it fits the mood of the song very well.

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