Originally Posted by
ShurikVch
I know it's not so much your own opinion as retelling of an article in Libris Mortis, but allow me to comment on it
None of that explain neither:
existence of Good Liches and Undead Paladins,
nor why Crypt Things and Gravecrawlers are "always Neutral",
nor - for that matter - why Entropic Creature template doesn't affects alignment (easily can be Entropic Paladin - +2 to Con and Cha is handy, and LA +2 isn't too crippling).
Heck, Xeg-Yi Energon is made of Negative Energy, but its alignment is "Always neutral", and neither summoning nor calling it to Material Plane count as [Evil] act