Looting a dead munchkin: able to loot cards from the players hand? Fate of a comrade

[Killer Cosby]

If you die, does the cards in the dead munchkins hand become eligible to be looted or only those that have been played to the table?

If a comrade was in play at the time of death (a comrade that couldn't be sacrificed or was chosen not to be sacrificed) is that comrade eligible to be taken from the looting process, if so would the item he is carrying go with him? Does it remain with the dead munchkin as race and class cards do waiting his fallen munchkin companion's return to life? Or is it simply discarded and not eligible to be looted?