Autopsy: A Love Story (2002)

There are some scenes with bare breasts of corpses.

In one scene a man discusses re-selling breast implants which are to be removed from a corpse before cremation.

A man kisses a decomposing corpse. He has an imaginary relationship with this corpse throughout most of the movie.

A man and woman kiss and have implied sex, but there is no nudity in this scene.