OK. How bout looking at it like this way...Lets' look at it, HYPOTHETICALLY for a second look at ....if we could from a "eternal" sense or point of view than a "finite, mortal point of view.
Let's try to see it from God's Eye (not that I see it from God's way since I am not God, but from what little I know, based on the Bible, as oppose to "32 mind of this eloquent but mortal mans' point of view? Let's just try...
What if...
What if "death" from God's point of view is only Sleep as Christ often refered to it in the bible. So to God, those were only 300 people who were MERELY sleep which God was going to wake up and send to Heaven. They were already "Saved" because they had faith in Christ before they died. And God was happy that they would live eternal life instead of just 70-80 years and die.
So this murderer was UNFORGIVEABLE only from a MORTAL point view, because we loved these people and we see this as horrible thing to do, which of course it is and we say this man is on his way to hell for killing him. But, then he TRULY repents...not because he was dying but because he truly saw how much hurt he caused. He repents... God forgives him and when he dies there's is now 300 and 1 person in Heaven. All Saved. All loving God and All loved by God.
Now, you have the one "moral" person still on Earth. Believes he is as Good of person as EVER to be let into Heaven because he has a great mentality to what he thinks is right. He knows that a murderer shouldn't be forgiven. He sees how HORRIBLE other people are and KNOWS how much BETTER his is than they are....ESPECIALLY this murderer which He has personally decided that by no means is this guy getting into Heaven before him because he is a better human and has reason that God knows he is better. He decided He can read people hearts. He knows that no one who murders should be forgiven especially just before they die. It's not even time for forgive a murder.
He knows what right and wrong in the sight of God. He knows that this God knows every thought that brought him to the conclusion that there is not a God and he can't be worst to God knowing every incident that happend in this murderers life to make him choose to do what he did. His reason for not beliving in God has to be better than a murderers reason for believing that God is and will pity him for being a sinner. The moral man doesn't even believe his sin is in need of forgiveness. Eventhough the bible said it is so, especially since he sees no harm, or fault in any of the things he does. It's good with him so It can't be wrong with God.
This moral man has decided he doesn't need help getting into Heaven because he's that worthy or even needs Faith that there is Heaven because if it is one, He is already SO GOOD that if there is he can just walk in on his own merit without any of the Mercy, and Grace that ALL the other 300 and 1 needed.
All I can say...is for his sake there better not God because if it is... He's got some splane'n to do

He with that ego of his...there may not be enough room for anyone else to fit in...
Just hypothetically, but I think I have made my point.