Remember that double (and triple and quadruple and...) take that Kelly posted awhile ago? I couldn't help thinking of that when I spotted this cover while perusing my library's young adult fiction collection today.
Dead Connection by Charlie Price was published in 2006 by Roaring Brook Press. It's a mystery involving a teen who has the ability to converse with the dead when he's near them in the cemetery - hence the somewhat creepy perspective of this cover.
The cover on the ARC of Susan Vaught's Going Underground has a similar image with the perspective reversed. Vaught's book tackles a very current issue: sexting. When Del was 14, a teacher confiscated his phone and found revealing photos of his girlfriend. As a result, he's now a felon and the only work he can find is as a gravedigger. I snagged a copy of this one at TLA this year. It's due to be released in September by Bloomsbury.
Having not read either of these, I can't really say who does it better. I like the creep factor of the first where it appears as if the reader is inside the grave - it seems to match the subject matter of the book very well. While both covers show a similar image, I think they're still different enough to suit their respective books well.