Rosman and Resnick (1989) reviewed 123 cases of necrophilia. The sample was divided into genuine necrophiliacs, who had a persistent attraction to corpses, and pseudo-necrophiliacs, who acted out of opportunity, sadism, or transient interest. Of the total, 92% were male and 8% were female. 57% of the genuine necrophiliacs had occupational access to corpses, with morgue attendants, hospital orderly, and cemetery employees being the most common jobs.
That well-known research tool wiki tells me that of a small sample from 32 years ago, 113 blokes are creeps, more than 10x the number of women creeps (Karen Greenlee is the only well-known one, who got 11 days in prison).
Is it really only a 2 year jail sentence in the UK for having sex with a corpse?*
As to the victims, the vast majority are - no surprise, hence the backlash on this thread - women.
Reginald Oates' victims were both sexes.
Jeffrey Dahmer and Marcelo Costa de Andrade's victims were male.
Happy to discuss with you mrsT what you did mean - I assume you meant predilections can apply to both sexes - however, the limited data surely indicates this paraphilia being one mainly involving men, whose main victims of choice are women.
*it appears so, yes
inews.co.uk/news/david-fuller-necrophilia-sentences-just-two-years-1287090