You are making assumptions based on a flawed perspective presented by a celestial being who is still adapting to life on Earth. She claims they are abominations, but that doesn't make it an absolute truth simply because Eliette and M's mother believe so. The game demonstrates that the undead can, and often do, live relatively normal lives. We lack sufficient evidence to categorically condemn all forms of necromancy. Eliette is clearly depicted as flawed in her beliefs, though always well-intentioned. In fact, the first thing Maryen says to her after "usurping" her title is, "You want those purification armies back, right?",a line that hints at how those armies might seem righteous to some but fanatical to others.
As for "Makla's victims," you may be correct, but from their perspective, it’s not as simple as labeling them as tortured souls. They feel a sense of gratitude or even loyalty toward her for their continued existence. While it's a complicated and morally ambiguous situation ( asking enslaved individuals about their captor always is ) dismissing them entirely as mere victims of torture would be an oversimplification of their experience.
