Remember when Hiruzen beat Edo Hashirama and Tobirama in part1? The bodies of the Sacrifices (the two Sound Genin) were still intact.That's not entirely true the Zetsu were the sacrifices, the Edo are actually masses of Ash and they regenerate using it. There's no part of Zetsu that remains otherwise Tobirama would've been able to resist Orochimaru who was a living Zetsu.
You're right Kishi should've explained it better that you way you wouldn't have Naruturds and their sub standard comprehension skills claiming immunity from IT for Noodles.
To actually perform the Impure World Reincarnation, the DNA of the person to be reincarnated is smeared on a special scroll. Once the scroll is activated, the remains spread out in the form of a special seal with the living sacrifice in the centre. Then dust and ash encase the sacrifice's body, giving them the same appearance that the reincarnated had at the time of their death; the process is apparently painful for the sacrifice.[2] The sacrifice's chakra signature is completely overridden with the chakra of the one being reincarnated. Although the sacrifice is still technically alive so long as the technique is active, their body will never again be theirs and the body will die when the reincarnated soul is released.