Related: Why do zombies in TESIV look different from bonewalkers in TESIII? Just game mechanics?
I mean, drilling spikes and metal plates into a zombie still isn't going to make it look like a Greater Bonewalker.
Different magicks/techniques used for reanimation perhaps. The Dunmer are masters at ceremonial necromancy, therefore they consecrate the person into the form of a bonewalker - a much more efficient guardian than a zombie. Imperials aren't nearly as seasoned in the art, therefore they just reanimate a dead body.
I'd like to go so far as to say that a zombie is just a reanimated body, while a bonewalker is a reanimated person who is hallowed for a certain role (with a distinction being made between body and person - the bonewalkers are likely ancestors).