In Dead Men Tell no Tales, after Jack's brief encounter with Salazar, Jack, Carina and Henry are captured and driven to a giant skeleton (where Jack is to be married to the capturer's sister):
It's been some time now since I watched At World's End, but I think, in a scene, the Kraken was lying there dead. So, is that really Davy Jones' Kraken skeleton?
Is that the Kraken's skeleton from At World's End?
No it's not.
Why?
Because Kraken is a giant Octopus
And,
Octopus have no internal or external skeleton, allowing them to squeeze through tight places. Many stay in cracks between rocks or corals when they are not hunting.
Now
A close look suggests that it's a skeleton is of a Blue Whale but a little miniaturized. Might be a baby blue whale
I don't believe it is, because...
Upon returning from Davy Jones' Locker, the crew of the Black Pearl discovered the dead beast's body washed up on Black Sand Beach, originally having thought it was a giant whale.[8] Pintel and Ragetti cautiously approached the Kraken's corpse,...http://pirates.wikia.com/wiki/Kraken
Nowhere on the wiki for Black Sand Beach, Does it say the location was revisted. http://pirates.wikia.com/wiki/Black_Sand_Beach
Not sure what the exact mythology is on bodies decaying vs when resurrected/placed in Davy Jones Locker and/or if "two" of anything can exists in two locations, but one of the video games, shows the Kraken in the Locker post death and may imply it was transferred to the Locker at some point. Granted this may not be considered canon and there may be an argument about if the corpse can exist in two places at once.
In the At World's End video game the Kraken's corpse could be seen resting in Davy Jones' Locker.
