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While they don't leave a visible corpse, they are exploitable.
If farming Kraken Eyes for the Canthan New Year, one of the easiest ways to accomplish this task is to exit from Zos Shivros Channel into Boreas Seabed (explorable) and solo farm slightly northeast to a group of three Kraken Spawn, north to a couple of other solitary Kraken Spawn (try to avoid the mobs of Oni and Naga). From here, continue slightly to the Northwest to find a Kraken Spawn patrolling over spiked coral, then westward to find a final mob of three Kraken Spawn.