Other mistake: Near the end of the movie, an order is given to fire a cannon shot at the masts of the Pearl and the Dutchman as they have become entangled. We then see a mast being destroyed by the shot but when the ships separate, not one of them has a broken mast.
Other mistake: In numerous shots modern bobbypins (the white kind brides wear on their headdress) are clearly visible inside the curls of the men's white wigs. For instance, they can be seen when Norrington is reunited with his sword; later when he dies; when Beckett talks about the immaterial becoming immaterial; finally, when he says, "It's just good business," as the Pearl and Dutchman fire on Endeavor. The type of 'hair pin' seen in the wig curls did not exist in the mid 18th century.
Other mistake: When Beckett walks through the ship which is being destroyed by cannon fire in slow-motion, you can see things like banisters and railings exploding right by him, and yet no cannonballs are seen, the ship just spontaneously explodes.
Other mistake: After the ship goes over the waterfall, the entire crew is seen crawling from the ocean onto land, completely soaked. However, Mr. Gibbs' beard is completely dry.
Answer: From the point of view of the Dutchman, Bootstrap is dead enough to serve on the ship. The idea is that Jones rescues people who would otherwise simply have drowned and makes them serve on his ship in lieu of death; as such, they can be considered technically deceased. Elizabeth has been into the Locker, yes, but with the demise of Jones, the Locker may not even exist any more. Will's task is to escort the dead into the afterlife, not the Locker - while Elizabeth survived the Locker, the afterlife may be something entirely different. The rules regarding the Dutchman and the duties of her crew are never spelled out, but it seems that, no, Elizabeth cannot live on her.
Tailkinker ★