"Steve - I think the ending is just a bit of poetics (or maybe another dream); either way, he croakes. That's all.
They put their coats on and go.
The cops just find the corpses. Or possibly only one corpse because the other one was eaten by that budgie.
The budgie did it. I think that's what the film's really saying, it's saying, "Look out! There's a budgie.""