Actually, young children seem to have an easier, perhaps less openly emotional time dealing with death than older children and adults. As AmyJane said, they have a limited understanding of time. Often, we see 4- and 5-year olds at a wake or funeral who are just about the only ones who are not needing the tissues. If you ask them where Grandma is, they’ll usually say, “She’s in heaven” in a very matter-of-fact way. They may cry over a pet who has died, but it doesn’t last for long and a shoebox burial in the backyard seems to bring closure.
So, I don’t think they would necessarily be upset by a story about two people they have had no contact with. If you know your child is particularly sensitive about death due to past experiences, then perhaps skipping it would be a good idea. Otherwise, it will pave the way toward talking about another Bible story of death, that of Jesus Christ. That story you will not want to miss, especially if you feel they are ready to talk about salvation.
HTH,
Sue