That's wrong, the land owner did not shoot the animal andtherefore is not responsible for it.
I don't see what's wrong with it or about it. If someone refuses to let you come onto their land to retrieve your deer then they have effectively taken ownership of the deer. If the deer now belongs to them but they refuse to do anything with the deer then it iswasteof game. If they don't process it, they should get a ticket. If they do process it, they should provide a tag and tag it or get a ticket for not tagging the deer. Otherwise they should allow the deer to be retrieved.