I think that Babak and Neda Nederi (and their baby) died in a drunken car crash, and the Hotel Normandie is either purgatory or hell. This is an afterlife screening that forces the two of them to reconcile past traumas and truths.
I’m not 100% certain that it’s both of them. It might just be Babak, but both he and Neda are put through the psychological wringer. She confronts her abortion that she had while Babak was away. Babak is presented with an affair with a young woman, (probably the reason he was away) and that he may have killed her in a car accident … or she committed suicide in the tub.
The night receptionist’s creepy insistence on sharing his experience with death suggests that he is the Grim Reaper, and is explaining the nature of death to Babak.