Is it morally wrong? I think it's extremely gross, but it isn't harming anyone. I think if we are going to say it's morally wrong, it'd have to be because of the rights an animal has in death to its corpse not being desecrated - but we have no problem with mutilating and eating animal corpses, so this only differs in terms of its disgustingness and depravity.
I actually don't think the bible has a compelling stance on this subject. The only relevant things the bible had to say that I can think of are that sex is restricted to marriage and the stuff about not spilling seed. So... the reason a Christian couldn't have sex with roadkill is because they aren't married to it or because it can't get pregnant? That's a pretty weak argument. And if there isn't anything else in the Bible about it... then we're left with soemthing like "necrophilic beastiality is gross" - which, while true, is not a strong moral claim and not something Jesus is recorded as having said, believe it or not.
Too frequently people conflate feelings of disgust with proof of unethical/immoral behavior - in this case it happens to work because the act in question is extremely repugnant, but it's also similar to how religious people justify all sorts of bad actions and bigotry even when their own religious dogma is silent or unclear on the morality of specific things.
It is a normal human impulse to want horrible and disgusting things like this to be immoral, but we do need actual, consistent reasons that make sense if we are going to call something immoral.
Secular ethics are better able to handle this because they can easily include things like animal rights extending beyond death - or we can be comfortable saying this is a disgusting and depraved act, worthy of punishment even, that doesn't have moral weight due to the lack of harm or rights violations (if we say animals don't have rights to dignity in death).