I’ve seen some Civil War era photos of dead soldiers. No boots, pockets turned inside out.
When I travel and I’m alone, I put a waterproof note saying where I’m staying and how to contact my next of kin inside one sock and in a pocket that contains nothing else. I figure the one I keep in my wallet will be lost to the first person who finds me or whoever did me in.
I think, during the Civil War, boots wore out and there were no replacements, and boys outgrew their boots.
I doubt the dead begrudged their boots to their comrades, although a pocket watch should have been sent home to the family.