My theory is that Hurley doesn't see dead people, he sees people from the sideway's universe.
If I'm not mistaken the first "dead" person Hurley saw was Charlie in the season 4 premier and Charlie said that he was dead but he was also here. I believe he meant that he was dead in the island time line but alive in the sideways universe.
In Something Nice Back Home Hurley gives Jack a message from Charlie, it would be easy to say that it was obvious that Charlie didn't have a clear memory of the island in L AX but he might have by the time that Hurley saw him in the season 4 premiere and by the end of season 4.
In the season 4 finale Sayid comes to get Hurley from Santa Rosa and finds him playing chess seemingly by himself but Hurley says he was playing with Mr. Ecko, I believe this could be another instance of Hurley communicating with someone from the sideways universe.
In the scene in season 5 where Hurley is driving a comatose Sayid around and Ana stops him I believe this could be another instance, if that were the case if would make her statement that Libby says hi a little less cruel.
If my theory were correct what does that say for Hurley's visions of Jacob? Could he be interacting with a Jacob from a parallel universe?