User blog comment:Xilinoc/Ch. 591 - Marching Out the ZOMBIES 2/@comment-1338810-20140730121705/@comment-11051098-20140730162515

Mayuri is a scientist. What's to say he couldn't simply recreate Luppi from the remains of his body? In this case recreate his top half body.

Yamamoto and Wonderweiss were, as has been stated, incinerated. I doubt even Mayuri has the skills or equipment to resurrect incinerated bodies.