No. While I feel that cannibalism as a form of sustenance is wrong, cannibalism in a form of ritual is not. After all, it used to be thought that to gain an opponent's courage, you'd eat their heart, for wisdom, their brain. Then again, you killed them, so obviously you're braver and smarter so I don't know why you'd want theirs...
Right to the point: As a way to survive, yes its wrong. As a way to preform a ritual(preferably a funeral rite), yes.
There are three reasons for cannibalism: culture, survival and mental illness.
And two kinds of cannibalism: necro-cannibalism (the already dead), homicidal cannibalism (self explanatory).
This means there are six types of cannibalism all togeather.
I am against all of the six types of cannibalism.
The cultural (the two types are killing and eating enemy, mostly the liver, hearth, lung; or eating dead relatives) cannibalism is wrong because it is immoral and based on superstition and dangerous for the society (humanity).
Cannibalism out of mental illness (any kind of cannibalism in situations where it is not cultural and not for survival) is wrong obviously, because it is immoral and dangerous for the society.
And I only permit one type of cannibalism in extreme conditions. That is necro-cannibalism, for survival. Only in cases where you face starvation. If you can survive without eating the bodies of the already dead, then it is wrong aswell.
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If you consider that in survival mode your starving character eats anything edible, then this means that for dwarves, elves and humans, that type is also acceptable in certain conditions.
Regarding other types, the elves practice cultural cannibalism. Since cannibalism for goblins is a personal matter, this means it is not cultural, but out of mental illness.