Another way of looking at it is that Bill Murray's character learns over and over that there are no consequences to failure.
The biggest thing holding people back imo is fear of failure, fear of consequences.
If your dream is starting a business but if it fails you'll be broke, it's understandable if you're hesitant
Fear of failure cripples people because setbacks are so costly. Many people never attempt anything because they are afraid they will fail. Or more accurately because they cannot afford to fail
It's nice that a fictional character in a fictional scenario could come to such an understanding, but in real life there absolutely are consequences to failure, in a multitude of ways.
If you mean it in the sense that 'ultimately, nothing really matters', then the subtext to that is that nothing ultimately matters because we all die in the end. Which would be completely negated by immortality.