So one of the hirelings got turned into a ghoul and then beaten down.
What kind of penalty is that to restore life and limb?
I would apply -1 per day since death from the first death (the one that resulted in them becoming a ghoul), and somewhere between -2 and -5 for being undead. It seems roughly equivalent to 2-5 side effects.
If being generous, you could make it only -1 for being undead, and say that it counts as one side effect, on the basis that they were raised from the dead once and couldn’t have gained more than one side effect for one raise.
Interesting thought. I had a ghoul tear the throat out of a paralyzed character right before it was cut down. The players concealed the body, planning to retrieve it later, forgetting that ghouls spawned more ghouls.
I was going to give them -1 or -2 for the torn throat. It’s still within 24 hours, so they are safe there. Treating it as a side effect is interesting idea.
Torn out throat is a condition of body modifier, so I’d give probably -2 for that; -1 is for hand/foot/ear/eye/tongue and torn out throat is worse than that, but not as bad as a severed spine (-5).
This is different from state of soul modifiers, which is what I was thinking of for the side effect idea 
(Can’t edit posts!)
On the other hand, ‘instantly killed’ is a -10 penalty, and one of the instantly killed mortal wounds results is “A ghastly wound reveals your harsh demise.” That sounds a lot like a torn out throat.
And a coup de grace is an instant kill.
If this ever came up in my campaign, I would apply a -10 “State of Soul” modifier on any creature who had ever become any kind of undead. However, this is because I have already emphasized that necromancy is evil because when a creature becomes undead, its soul is condemned to hell.
Yeah, I’ve never known how to rule that exactly. I’ve always felt it was more head crushed or something similar. How it relates to death by poison or death spell is unclear.