Obviously, for the vast majority of Cleric's Animate Undead is completely useless. The vast majority of faiths view undeath as evil, which considering you get an evil point for casting it, I would assume that they are correct in that assumption. However, due to NWN being... NWN... all Cleric's get the spell.
It seems rather silly that a Cleric of Kelemvor, for example, would get this spell from Kelemvor considering his stance on Undead.
However, my point of question here is about Priests of Kossuth. I am unsure of Kossuth's views on Undeath, and all things considered, he probably doesn't really care one way or another, but his faithful are another matter...
I was wondering, since it requires a DM for Animate Undead to even work, that instead of Animating Undead you'd just Animate a Fire Elemental instead?
Let me explain: I want to issue some divine punishment. As Kossuth charges his faithful with forging all life into its essential form, when dealing with obvious evil heathens who find themselves worthy of death - they'd be killed by being burned alive, naturally. Of course, afterward I'd like to cast "Animate Undead" on their remains - but not to create Undead, but rather a Fire Elemental. Or as my PC would explain it, "The purified form of the heathen."
I am pretty sure that doing this would not be a good aligned act as the soul of the individual is likely consumed by Kossuth and literally reformed to make fire (hence the fire elemental).