I and most scientist favor the more mundane and likely explanation that memories of NDEs are formed at other times, when the brain is functioning, for example during the long recovery process.
Maybe the brains of the "experiencers" were functioning in a way that the available emergency room equipment couldn't detect. Perhaps, if the hospital where that one patient was taken happened to have a spare fMRI machine handy, we could've found out. As I said in my Skeptical Inquirer article Covert Cognition: My So-Called Near-DeathExperience, "NDEs can't be proof of mind-brain separation if the minds of those experiencing them are still active."
Among 2060 CA events, 140 survivors completed stage 1 interviews, while 101 of 140 patients completed stage 2 interviews. 46% had memories with 7 major cognitive themes: fear; animals/plants; bright light; violence/persecution; deja-vu; family; recalling events post-CA and 9% had NDEs, while 2% described awareness with explicit recall of ‘seeing’ and ‘hearing’ actual events related to their resuscitation. One had a verifiable period of conscious awareness during which time cerebral function was not expected.