Not realy, in late game it is just a fun rush “who kills the most” in my games. Even in midgames half of the time. When you kill the undead with 1-2 hits and do not encumber your sellswords be that lighter armor or skills, there is not much of a threat most of the times. On the other hand the risen fellas are a one hit punchbags. Unless it is a fellow brother. So there might not even be much need to behead on purpose.
It might be that it is a balance question even without this feature, lategame it is a nice surprise when an undead group offers a challenge.
