Either the reader is going to buy into Gaiman’s setup for this issue or the reader is going to reject it. Even before Gaiman gets into the “meat” of the issue, which is basically a lengthy monologue from Dream about the importance of Death. Both as a natural event and as Dream’s sister.
The issue opens with them seeing each other for the first time after Dream’s escape from captivity and his quest. Gaiman goes really far on the self-aware dialogue, using Death to expound on the comic book and on its protagonist.
He also goes with an inanely cheap ending; many of Sandman’s worst moments are just ones cribbed from Alan Moore’s Swamp Thing (without any of the context).
Once again, Gaiman does a montage of regular people who he doesn’t care about. It’s slightly less tedious than the overdone immortal sibling dialogue.
Dringenberg’s art annoys too.
C-
CREDITS
The Sound of Her Wings; writer, Neil Gaiman; penciller, Mike Dringenberg; inker, Malcolm Jones III; colorist, Robbie Busch; letterer, Todd Klein; editors, Art Young and Karen Berger; publisher, DC Comics.
Comics Fondle 
Despite the popularity of this comic, it was a bit of a chore to read the first arc, as if Gaiman really didn’t know where he was going with it. Once he drops the silly connection to the DC universe, it gets better. If I remember correctly, the middle part of Sandman that helps him establish something different in comics. The finish, I’ll let you disciver yourself. Good luck.