ANAL but ISTM legal status would depend on jurisdiction.
Start with “She’s DEAD, Jim!” Who owns a found corpse? Local authorities, or the nearest relative, or finders-keepers? Can she be sold? If a finder gains ownership of the corpsicle / ice queen and re-animates her, is she a chattel slave? If a free, live person, can she cancel her will and reclaim any property her heirs received? She is documented with birth and death certificates, one each. Will laws ever establish re-birth certs?
Moral status IMHO is trickier, a function of her salvager’s belief system and professional standards, if any. Whether to re-animate - is that a personal decision, or an instruction from family or authorities? If Fearless Leader orders “Revive her,” do you argue?
Scenario: Let’s say I’m mountaineering in Upper Slobovia where I find the ice queen in a glacial crevice, quick-frozen like Birdseye peas. (Clarence Birdseye learned flash-freezing from Eskimos.) Upper Slobovia’s laws are a bit vague about found corpses. A local identifies her as having gone missing 50 years ago. I easily [del]bribe[/del] gain permission to ship the still-frozen ice queen to the cutting-edge bio-med lab of my sibling Pat in North Jambalaya where laws and ethics are remarkably loose. Pat re-animates her and calls her Frosti. Her brain functions as before. After reviving, we find that she’s a BDSM dominatrix who subdues Pat and I as sex slaves. Did we do wrong?