At the Extremities

A cat will not eat a corpse unless it has no other source of food. Because their jaws and teeth are designed for small prey, cats generally begin to eat a human body at the extremities...the toes and fingers. Even then they'll wait until the body becomes more tender as a result of decomposition.

All that can be resolved by exposing some of the soft visceral tissues. This gives the cat an immediate source of chewable meat they can fit in their small mouths.

Still, it's not a reliable way to dispose of a body.