for kael:
"I learned the hard way that the giants there aggro on you for dragging corpses through the city...whether you're visible or not."
http://www.guforums.com/archive/index.php/t-6694.html (4th post down)
for tov:
"Dragging corpses here will cause agro even if you are max ally to CoV."
http://eqbeastiary.allakhazam.com/search.shtml?zone=116 (way far down)
and from my own experience, at least in tov, it seemed even if both the corpse and player are non-kos, just the act of the drag is regarded as a hostile action. Not sure about in SS, thurgadin, or velk's though.
on another note, hurray for a velius discussion with the devs!