In Utah we have something called "Poaching", people will poach trophy game and instead of risking getting the animal out after the shot, they will wait for the winter to eat away the evidence and then collect the antlers after the winter.
I think the DWR is smart in not allowing anybody to take the heads from animals found dead. There are too many poaching "Utards" here, and justice needs to be served.
I do think that if an "Average Joe" finds a head, and the DWR sees no evidence of poaching and sees no point in further investigation, they should let the guy have the head. In some cases they do that.