Voss wrote:You aren't really desecrating it. You're just taking it out for some exercise.
This.
And a view on undead animation evility really comes down to the common cultural view on dealing with dead.
Just like how ancient humans and some modern tribes/cults/shamanic rituals eating the dead is out of respect or envy for power, animating undead as either tools or to preserve the soul in a corporeal state (as with the Eberron dark elves) or as forbidden, ghastly, unholy monsters is up to the creator and their goals.
Eating dead doesn't make a living human evil in any way. It makes them an "eater of dead" as a matter of fact. The ascribing of "ghoul" or "vile desecrator of flesh" would come about as result of external opinion.
So, animating undead would never, ever be inherently evil unless the setting forced necromancers to align with the arbitrary banner of Evil and doing such a dead was an Evil act, no matter what the purpose.
I personally prefer the neutral aspect from a scientific, nihilistic view.
It's an abandoned body. Scavengers and worms would normally dispose of it.
What would you do with a corpse otherwise? Bury it in a box for later for a 'day of salvation'? Burn it? pssh.
One might as well clean it off and use it, and not let a good resource go to waste in times of need.