An old man dies.

His wife takes him to the funeral home, and the director tells her "Do you have any special request?"

The wife says "Well, yes. As you can see he is wearing a black suit. He loved blue. Please, not matter the cost, get him a blue suit."

"No problem", the funeral director says.

The day after, the wife walks in and sees the husband in a perfect, tailor made blue suit.

"That's perfect!" she says. "How much do I owe you?"

"Oh, nothing", the director responds.

"Why nothing? It surely must have costed something!"

"See, yesterday another woman whose husband had died came in. He was the same size and same height as your husband, and was wearing a blue suit. She wanted a black suit on her husband.

So, I did the logical thing, and swapped the heads".