all I know is that once you have been in the same space with a dead horse, you never forget the smell. In fact, it takes a couple of days before you can get the smell out of your hair and skin and clothes. I arrived at the stables where we had our daughter's horse boarded and an old old horse had died during the night. Oh my gosh. One small old horse dead for at most 8 hours and my eyes were watering and I almost threw up... in a large open air stables.
It is rather piquant, no?
We had one of our boarders horses die in it's stall one night, and we didn't learn about it until late the next day. I had to disassemble the front of the stall, get a strap around the horse, and drag it out of the stall with my tractor. Took me about four hrs to do the whole thing. It's something I'll never forget. Next time I'll just burn down the barn.
Nobody wants to be the last owner of a horse, for that reason.
The real disaster is if one dies in its stall, lying against the door. Then you have to take the barn apart to get it out. Heaven help you if you don't have a tractor or Bobcat.
Part of the last rites for a horse is dropping it somewhere accessible :-(