Dende announces that Grand Elder Guru has died because his natural lifespan has ended. The explanation in Chapter 321 and his revival in Chapter 323 show that the portion of his lifespan shortened by Frieza's forces was restored. This is kept separate from a killing by direct attack.
After moving to Earth, Grand Elder Guru says that he has almost no life left. He passes the office of Grand Elder to Moori, reaches the end of his natural lifespan, and vanishes. This death is separate from his first death.
Grand Elder Guru is revived by the wish to Earth’s Shenron to bring back those killed by Frieza and his men. The portion of his lifespan that had been cut short is restored. This is separate from Porunga’s transportation of him to Earth.
Kept separate from 2 overlapping aggregate records; this does not determine eligibility for a wish or any moral condition.