I love This Post by @emilybeemartin about Boromir’s hypothetical head raccoon, but I especially love, “Epilogue: it ADORES Faramir”, because to me that implies a thrilling variety of options, many of which may overlap in explaining the epilogue:
Boromir’s ghost is straight-up possessing that raccoon now, hopefully consensually and cooperatively with the original raccoon spirit
Boromir spent every spare moment monologuing to the raccoon about how great his little brother is, and the raccoon understood him, and so already loved Faramir before even meeting him
The raccoon loved Boromir and misses him, and Faramir smells a little like him, so the raccoon loves Faramir
Boromir and Faramir have the same innate Disney Princess affinity for random woodland creatures, which is actually GREATER than Aragorn the Ranger’s