Inserted the spell description below from d20pfsrd.com.
Question: Am I correct to assume that a corpse gets a save, but a corporeal does not? (former is destroyed, latter is combat penalized).
Decompose Corpse
School necromancy; Level cleric/oracle 1, druid 1, sorcerer/wizard 1, witch 1
CASTING
Casting Time 1 standard action
Components V, S, M (a pinch of dried toadstool)
EFFECT
Range touch
Target one corpse or corporeal undead
Duration instantaneous or 1 minute; see text
Saving Throw Fortitude negates (object); Spell resistance yes (object)
DESCRIPTION
Using this spell, the caster rapidly decomposes the flesh from a single corpse of size Huge or smaller, leaving behind a perfectly cleaned skeleton. If it is cast on a non-skeletal corporeal undead, the creature takes a –2 penalty on all rolls and to its Armor Class and CMD for 1 minute.
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Well part of that is likely so Undead can be affected by the spell as they have their "Immunity to any effect that requires a Fortitude save (unless the effect also works on objects or is harmless)."
Now as for that Fortitude Negates (object) means:
(object): The spell can be cast on objects, which receive saving throws only if they are magical or if they are attended (held, worn, grasped, or the like) by a creature resisting the spell, in which case the object uses the creature's saving throw bonus unless its own bonus is greater. This notation does not mean that a spell can be cast only on objects. Some spells of this sort can be cast on creatures or objects. A magic item's saving throw bonuses are each equal to 2 + 1/2 the item's caster level.
So an unattended non-magical corpse doesn't get any kind of save as traditionally a corpse is seen as an object, not a creature. Undead Creatures or attended/magical corpses get a save.