I only would for boss monsters/npcs, as using it for everything would slow the game down way too much.
For me, it depends on how hard the players fought the adversary, no matter how powerful it might have been. If the battle was difficult, due to either the bad guy's abilities or the PCs' bad rolls, I feel like they kind of deserve something besides just, "He's dead. You can loot the body or something."
I elaborate on death descriptions only for bosses, PCs, NPCs the PCs care about, and super cool moments, like an epic Nat 20 moment or when the player does something clever.
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More often than not I ask players to describe in “word and deed” how their PC dispatches the foe. Sometimes players go with a short line like “my arrows make it look like a pin cushion” but sometimes they really get into it, especially when that enemy got in a few good hits first or was particularly nasty.
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All natural 20's or confirmed criticals that cause a deathblow of an enemy (even if in the middle of combat - and if your description of said deathblow is particularly gory and/or awesome, I will probably give you a free Intimidate check to demoralize/frighten enemies within 30ft), and the final deathblow of any given combat whether its a critical or not.
When the players are comfortable with it.
I have one ref who asks people to describe the killing blows they make and one of the players likes going into the graphic detail of their opponents choking on their own blood just a *little* too much. Sometimes a simple "you strike an impressibve blow and he falls dead" is sufficient.