A banker named Neil Coulbeck, who was questioned by the FBI about the Enron scandal, was found dead in a park in Chingford, England a mere six days after Ken Lay's "death". Coulbeck worked for the Royal Bank of Scotland. His death is being treated as "unexplained" by local police; the article gives no further information on the cause of death.
Maybe Coulbeck knew where Lay's personal heaven is.