The spell undead anatomy need a piece of the criature whose form you plan to assume. If i want to use the form of Gaki (bestiary IV) for fly, is it necessary found and kill one of them firstly?
Technically speaking, all you need is the spell component pouch.
However, your GM may rule (reasonably in my opinion) that you may need to either kill one or otherwise obtain a piece of its flesh (from a market perhaps).
You should ask your GM on how they intend to run it.