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I always thought the ghosts were dead shy guys who didn’t want us to see their faces even in death. Not koopas.
There are actually Boo Guys resembling Shy Guys: https://mario.fandom.com/wiki/Boo_Guy
I think this is one of those cases were thinking logically isn’t really going to solve anything. Nintendo does whatever, consistency be damned
Dry bones = dead koopas for sure
“But not through direct eye contact!”
Dead turtles are the saddest turtles. This is why I never got to Mario games that much and went with TMNT instead.