The taste of this
because the lack of resolution on this issue bothered me, in the manga

Spica wonders what limits there are on the senses of the dead. When she sets down her glass she is still unsure if she has tasted her drink or is merely recalling what it should taste like, though the bitterness seems strong and real enough on her tongue. If she were Utgard Loki, it would remind her of more abstract things, anger or loss or regret -- but she is not, and the wine merely tastes like wine.

Beside her, Utgard Loki pours himself another glass. The dead cannot stay outside Niflheim for long, Spica knows ( or thinks she does ) -- yet here they are in Utgard, with Hel's consent. Perhaps her daughter had granted more than they realised, in sparing Utgard Loki's soul. Or perhaps this castle is not in Utgard, and the person beside her is not Utgard Loki, and this is all illusion. She turns to look at him. He drains his glass, then meets her eyes.

If Utgard Loki is an illusion then she must be one too, Spica decides, for the touch of his hand is real enough against hers, and no colder than she expected. He moves slowly, giving her enough time to pull away, and Spica recognises her own stillness as a form of resignation. Utgard Loki tastes only of the wine they have been drinking. Spica does not know if she should expect anything else: she has no memory of this to fall back on.