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I'm pretty sure virtually everyone's cremated nowadays due to the threat of Shedim. It's in whichever of the Threats books Master Shedim appear in I believe.
That's my understanding
I think people are overestimating the amount of cyberware the average shadowrun individual has. I would imagine that the vast majority are limited to datajacks, maybe some nanotats and cosmetic bioware. Sure, you can get a cyberlimb but it's cheaper just to get some flavor of synthetic muscle than get a stronger/better cyberarm and even in the gritty future the number of individuals missing limbs should be pretty minimal. I would imagine that the vast, vast majority of people are burried with the fairly minimal cyberware they had in their life, since no one really wants a used datajack. I just can't see enough combat type cyberware, like wired reflexes, out there that there's a consistent process; if you can sell it to a shady vendor or for scrap or something you might but it's pretty hard to move. Even the corps probably don't use all of it, after all you don't want your elite units using used stuff so some of the stuff might get passed down to standard security but carving people up afterwards probably has some bad effects on morale. For example, I can't see Renraku carving up their super-honor Red Samurai after death just so a security guard gets a used Wired Reflexes 2 which probably won't make much of a difference to him. I would imagine a lot of cyberware gets buried.
Interesting idea for a low level run, go grave robbing for cyberware.