Being Dead begin their second album, EELS, with “Godzilla Rises,” a love song to Godzilla. Yet no matter how often Being Dead aim for the funny bones, their phenomenally fun music strikes the heart. EELS is relentless, hooky, and thematically looser than the band’s full-length debut, 2023’s When Horses Would Run, which reveled in the mythos of the American West. Being Dead strike a delicate balance of mostly indelicate reference points: egg punk, cowboy kitsch, surf rock. EELS explores an ironic, campy sense of innocence, presenting young, unsure characters on the cusp of realizing the difficulties of adulthood.