It's not that hard to figure out.
The ending, that is. He clearly looks at himself and realizes he's in a coma. He remembered the conversation he had with his wife, about a person waking up before they hit the ground in a falling dream. He jumps from the window to see if he'll regain consciousness by waking up before he hit the ground. As you can see, he hit the ground and flatlined in real life, implying that while he suffering was indeed ended, he died anyway.
He couldn't hear what his wife or anyone else was saying in the real world while they were next to him. The tear that fell from his eyes, I believe was from his realization in the dream that he was in a coma; and that he had two possible outcomes: jump and wake up, or jump and die.
Anyone who over-analyzes the film will miss it entirely, and I only needed one view of the movie to get this. It wasn't hard at all to understand.