From cane to spermatozoa

Someone sent me this email:

"I want to live my next life backwards:
You start out dead and get that out of the way.
Then you wake up in a nursing home feeling better every day.
Then you get kicked out for being too healthy.
Enjoy your retirement and collect your pension.
Then when you start work, you get a gold watch on your first day.
You work 40 years until you're too young to work.
You get ready for high school : drink alcohol, party, and you're
generally promiscuous.
Then you go to primary school, you become a kid, you play,
and you have no responsibilities.
Then you become a baby, and then........ ..
You spend your last 9 months floating peacefully in luxury,
in Spa-like conditions - central heating, room service on tap,
and then........ ..... You finish off as an org*sm.

I rest my case."