I own a grooming shop, and I've never heard of any groomer doing that. It makes sense that some people would want it done, I guess, I've just never heard of it before.

Nope, not me, I would lose it completely. I can't deal with dead animals at all, I'm a big bawling mess.

I personally can't imagine why you would want your dead dog groomed. It's not as if people have big, open-casket funerals for dogs, like they do for people, where hundreds of people are viewing the body. But, to each his/her own, I suppose.