Sure its still theft if you return the item afterwords. Protip: doing that is hilarious. But murder is ending a life when the governing body of your did not expressly OK the action. The thing is though that 'ending' means that it did not 'continue' beyond that point. Otherwise you 'paused' their life. Much like in a movie, or a book. And 'pausing' lives is not murder because that is what 'ending' lives is. Now if you had to inflict injury on a person in order to pause their life you are still guilty of assault and battery but not 'murder' because they did not die.
Okay, at this point we're just arguing the semantics of what 'death' means, an argument that has been done by better people elsewhere. I'm not getting into that. Even then, you'll still need to tack an 'attempted homicide' onto that 'assault and battery' charge; in any other situation, whatever you're doing to them would result in an uncontestable case of 'death', and you're then going to use a never-within-properly-recorded-history method to bring them back. If anything
at all were to go wrong, and they were not brought back, it would inevitably be bumped up to 'negligent homicide' at the best.
Also, I'm pretty sure I'm on a watchlist of some sort, now, since I just googled the definitions of killing, death, murder, attempted murder, homicide, attempted manslaughter, manslaughter, legally dead, and when a person is considered legally dead.
Also I can think of fully functioning and, in many ways, idealistic societies which used animated corpses for their unskilled manual labor needs. After all that is much better than simply letting the body rot and instead resorting a working class is it not? Or does the word 'slave' bother you less than 'ghoul'?
Personally, it's a matter of sapience and volition; animated corpses are... well, there's a
different set of issues there(that I'm not going to get into), but in this context they aren't
too bad. However, when they're as close to sapient as they appear to be with the Ragdoran spirit's Ring working, well. If they're sapient but unable to act of their own volition, it's slavery no matter what other words you use instead. If they're not sapient but still interact well enough to appear to be, you need to check for sapience again. You may be proven right, you may be proven wrong, but if a quick double-check causes significant problems, you may be relying on them too much. If they're truly not sapient, we're back to the aforementioned issues with generic animated corpses.
Also, Golems and even well-treated commoners have better upkeep costs than zombies. More efficient (and less soul-crushing to those who are sentimental) to just bury or cremate than to have to deal with the masses that actually
respect the memories they have of the dead enough to not make a robot out of their corpse.