Why is creating undead Evil?

[Ashtagon]

Extending this logic, let's suppose you had a spell that would create undead, but ONLY if the "raw material" was from an inherently evil race - mindflayers perhaps (let's assume for the sake of argument that eating brains is inherently evil, and they are biological incapable of substitutes). Would such a spell be inherently Good?

It's best not to examine these things too closely. Certainly, the game authors didn't. Better minds than ours (and theirs) have pondered the question, "What is Good?"