It's not about looking at the body (in my area at least, funerals usually don't even display the body), it's about grieving and mourning. Or supporting other people who are going through grief and mourning, even if you don't feel it very strongly yourself. My mom died of cancer about a month after lockdown started in 2020 so we couldn't have any kind of service, but we had a "celebration of life" a year later. I'm glad that we did.
