I don't believe it is, because...
- A different location.
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. Pintel and Ragetti
cautiously approached the Kraken's
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.