The rules of chess are defined by the FIDE Handbook ( https://handbook.fide.com/chapter/E012018 ), not the PGN standard. Although the FIDE Handbook makes no explicit provision for the death of the player, it does say: “6.9. Except where one of Articles 5.1.1, 5.1.2, 5.2.1, 5.2.2, 5.2.3 applies, if a player does not complete the prescribed number of moves in the allotted time, the game is lost by that player. However,…
Makes perfect sense. You can't win king vs king+pawn ever. As such even if opponent died in such situation you don't get win.
Pawns can get promoted, so there are are many king vs king + pawn positions that are a win for the player having the pawn.