A guy I hunt with found one 2 years ago that a tree had landed on. He cut the horns off (was a pretty nice rack). Most of the body was gone when he found it.
Completely different scenario, but if someone shot that one and couldn't find it, I wouldn't fault the next guy who came along and found it bloated for taking the horns if he had a use for them...even if the original guy who shot it didn't find it until the next day and it was spoiled I'm ok with him taking the horns (but he needs to burn the tag for it).
Shooting it then just taking the horns and leaving the rest if it isn't spoiled is pretty low...
