Honestly, I'm not really sure. He could be a "corpse" in the sense that she made him into a zombie, but if her powers were removed he would turn back to normal. Doesn't seem like his cells would be any different if he was killed first instead since such a short time has passed, but they make a point to say he was turned into a zombie before he "died" so he has fresh cells.
The way it's been worded and what we've seen so far of how her powers work makes it seem like it can swing either way. Given how popular Hitsugaya is, I don't think he'd just be straight up killed off like that, but who knows wtf Kibo Tite is doing haha.