Yeah, the devs hate Necromancy. All the good PrCs and whatnot require you to be evil, or at least non-good, spells like Animate Dead have the [Evil] tag, etc.

Now sure, in a system with objective morality you can have things which are victimless but still immoral, but you need to provide some sort of explanation, and that explanation needs to be applied universally. Like, whatever's wrong with Necromancy probably also exists in other things which aren't explicitly called out as evil, and which PCs probably do quite frequently.

Now, if undead just give you overwhelming squick, that's a personal thing. But from a purely utilitarian standpoint, casting Animate Dead in no different than casting Animate Objects, both of which are completely benign. Not that such things would matter to an ordinary murderhobo.