Tatl is the one who seems to do all the talking and seems to think that they're directed at her to forgive Skull Kid as he's not entirely in control of his actions.
friend.), but it's never clear who exactly they're talking to. The Giants often give messages, such as the one listed above ( Forgive.He's crying because his old friends never forgot him. The ending, in which the giants leave Skull Kid again, but Skull Kid isn't crying tears of loss.