We can argue that Dickinson sees death here as nothing but guide to eternity.
In the poem Death is not sinister nor scary, instead its a courteous and patient gentlemen that is there to guide the narrator even though she had not time for it. He accompany's her until its her time and though then things get bit spooky it is worth it as in the fourth stanza she arrives at her destination which is eternity. She relishes that death is not death, but immortality.
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The narrator goes to visit Usher, because his friend Roderick sent him a letter requesting his company. Roderick wrote he was feeling physically and emotionally ill so the narrator rushes to see him.