I assume he made them. Stay on topic, please.

Answer: Palmer does not die. He does get hit by a truck. He does not die then, or thereafter. He shows up later in the game when Shinra No. 26 is about to take off. He speaks with Cid. You can kind of make out his face on the screen in the corner of the cockpit. I don't know why anybody thinks Palmer died.

Also: Sepher Sephiroth has one wing. One-Winged Angel. w00t.