Yes, I know the hand is way too small, I redrew it 7 times with pencil and every time it looked off.
Anyways, The Reaper in my mind has never been all bones. I see him as being alot more insubstantial
The hands have to materialize to hold the scyth or touch a victim, the feet appear when he's walking, and the head is there all the time so he can see/hear/smell/whatever, The rest of the body is just a shadow, So he covers himself in a robe.