The moment before she died/she lifted up her lovely head and cried
I love that line.
Unlike the previous two songs I've discussed, "Miss Otis Regrets" is told in a third person narrative. A servant (?) telling Miss Otis' friends, oh so politely, that her mistress is unable to fulfill her social obligations because, she's, well, sort of dead. A fallen woman, who can no longer speak for herself. The tragedy of the song, isn't really the murder, it's her downfall.
Another great take on the song: