No.
The theory that the briefcase contains Marsellus Wallace's soul is just a neat little explanation invented by fans of the film.
The idea isn't that Wallace is dead, but that he has sold his soul to the devil in exchange for power and success. The theory came about because A) the combination for the case is 666, and B) Wallace has a plaster on the back of his head. In some Eastern cultures, it is said that the devil takes the soul through the back of the head.
In reality, the briefcase is just a MacGuffin. There is no explanation as to what is in the briefcase. So people can let their imaginations run wild.
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