I agree that it's 'Death and Company', but it is, in fact, 'arms up'. She most definitely does not say 'hands'.
But anyway. I'm recording a cover of this song in two days, and Lady Gaga just did an awesome job with this song.
It is supposedly about Lady Gaga trying to convince her Dad to get surgery, and he didn't get it, so he died. Not sure if that's true, but it's what I heard.
But this is an awesome song. I don't understand how people couldn't like it.