Gruesome, so skip if you'd prefer:
I speculated earlier in the thread about the same thing, and particularly with a burning body. When a body is burned and it is not done at the high temperatures that crematoriums use, the muscles begin to shrink and flex, causing the limbs to contract so the body forms a "pugilistic pose." Sometimes when a witness has seen this, they've mistakenly thought the person being burned, such as on a pyre, was still alive.
This is horrific to consider but - with CD's past employment in the burial business we have to consider he may have thought he had experience with this? or would a sexton even know? I am clueless.
Do bodies sit up during cremation?
I wonder if CD and AxD (and LVD, if she was there) experienced that with TR and it frightened them so much they didn't want to experience it again, so they prepared JJ's body by heavily taping the limbs together (although it seems to me that the tape would likely burn off at least as fast as muscle tissue would burn). Then, for some reason - maybe because one or more of them had concluded after burning TR that it didn't work as effectively as they'd hoped - they just decided to bury JJ's body rather than burn it first.
But, I don't think that would explain the duct taping of the eyes and mouth. That would seem to be for a different purpose - to suffocate without witnessing the horror in the victim's eyes or to contain bodily fluids.
All possibilities seem horrible.