idk i think it's pretty cute, it's just a cute happy puppy who happens to have no head, it's not like it's injured or mutilated or anything. a graveyard pet is infinitely more upsetting imo—not that i have a problem with them, i quite like graveyard pets, but i definitely look at them and go "oh geez that looks pretty nasty." we have realistic animal skeleton items, murderous bloodred pets, decaying/mortally injured graveyard pets, horrific zombie infections (ugh don't even get me started on the lotus infection), and more. a perfectly happy and healthy looking headless puppy dog is incredibly tame in my opinion.
Yeah, I was never particularly bothered by this item since it seems to be healthy+happy despite the, uh, missing head. Though now that it was brought up, I do feel like a name change might make it feel less.. weird haha, like... isn't it sold in the Minions Market? is there some kind of breed of Subeta puppy that needs to be decapitated, because the use of the word decapitated implies that it was born with a head, and yet there are apparently many Subeta puppies that can survive being decapitated? WHO DECAPITATES THESE PUPPIES, oh god, does Maybel have a serial killer-esque streak under that kind exterior... I dunno, it's just weird now that I realize she apparently sells decapitated puppies, and not just puppies that were magically born with no head hahaha.

perhaps the decapitation is a natural process that breed of dog undergoes once it reaches a certain age?
It's just a Dullahan Dog. Dulladog.
We have graveyard pets. I fail to see how those are less disturbing than this item. The terracoon is literally made to look like roadkill and the kumos is also decapitated. The Rreign has organs spilling out. Just block the images that disturb you. I and many others don't want subeta to be rated G.