One logical reason against cannibalism is that a dead body attracts food on its own. That is, the smell given off by a dead biped body will attract predators from miles around. Canines, carrion birds, bears, cats, etc.
All very edible. But the practice of burial is so that such animals *won't* be attracted, and show up when you don't want them to. If you don't bury your dead, you will soon be up to your elbows in critters.
Only during a hard winter this isn't the case. As the Donner Party learned to their unhappiness.
A half body will attract just as many scavengers as a whole body - and you get a snack to tide you over while waiting...