If the person being given the last rights hasn't been verified as Catholic and/or hasn't asked for 'last rights', I see no difference between doing that a having the Mormons do a 'baptism for the dead' for someone who isn't Mormon and hasn't asked for it.
Like I said, neither offends me. . .but I don't see any difference between the two scenarios from an 'ethical' perspective either.
One huge difference is that of one scenario being a policy and practice of the corporation, the other being a spontaneous act of an individual. But I suppose you can't tell which is which.
If the person who has just died receives Last Rites and is Catholic, it means everything.
If the person who has just died receives Last Rites and is not Catholic, it means little, just words of prayer as the person meets his Maker.
Since said person is dead, it’s a little difficult to ask.
When the Mormons practice Baptism of the Dead, in their theology they are offering the deceased soul entrance into the Mormon Church (if I understand correctly). Prayers by a Catholic over a non-Catholic do no such thing. You cannot enter the Catholic Church after death. It’s too late.