Why is creating undead Evil?

[Xgya]

Eh, no, that's just showing that "Smite Evil" doesn't actually care what alignment the target is, only that the Paladin think the target is Evil.

In true objective morality, if both Paladins behaved as you described, Smite Evil wouldn't work on either of them.

Fair enough, I remembered something about Paladins facing each other and morality being grayer than usual on Eberron, but my memory of it was blurry.
Consider that part of my argument fully retracted.

Careful, we're trying to have a RAW discussion here. We must acknowledge that there is only circumstantial evidence that undeath corrupts or captures the soul.

I'm all for the identity argument here, and simply keeping creating undead Evil as a form of slavery, permanent bodily mutilation, and/or a way to permanently make someone Evil (if you're creating sentient Undead, their default alignment is Evil), all of it done to an unwilling victim.
I'll grant that some do undergo the transformation willingly, or at least offer their bodies for such a thing, but the fact they cannot change their state after the fact and must remain in service for the rest of their existence with no input of their own still makes it slavery.

I was using the soul corruption argument in case someone found the identity part unconvincing, since the fact the creature cannot be brought back to life until it is dead again is undeniable. The reason why is questionable here.
Then again, if we're just discussing Raw, creating undead is evil because Create Undead is an Evil spell :P

There ARE, of course, exceptions - undead creation that isn't inherently Evil. I'll just name the Baelnorn here, but there are others. Baelnorns go under the procedure willingly and must be non-Evil to do it.