The "funerary interpretation" must be suspended. The latter dictates these texts to exclusively deal with afterlife issues, suggestive of completed actions.
Although it is clear they were used during and after the burial of the divine king, it is equally possible for the composition to points to this-life rituals (cf. Naydler, 2005). In fact, small errors indicate this must have been the case.
Actions should not a priori be viewed as completed. The perfect, indicating a past action viewed as completed in the present, is translated as past perfect tense if the completed action is referenced in the past.
"The deeply entrenched view that the contents of the Pyramid Texts relates either to funerary ritual or to beliefs of the Egyptians concerning the afterlife and does not relate to the experiences of the living king is incompatible with the texts themselves and stands in the way of a true perception of their meaning." - Naydler, 2005, pp.310-311