When penguins die, they are placed onto an endless flat plane with pornography constantly showing in the sky, and made immortal in the afterlife, with their bodies having no limbs and a massive horse-like cock and balls. The penguins suffer eternal blue balls and sexual frustration as they cannot masturbate or have sex, and the porn in the sky makes them constantly horny. And they cannot do anything about how horny they are. Ever. For all eternity.