I feel like this enemy type is important to the narrative somehow since the game makes their appearance somewhat of an exclamation point in the gameplay. However, if you consider the Untended Graves a sort of time-space loop, then it could be argued that the Cemetery of Ash is behind an alternate version of the Consumed King's Garden, which would make it 100% Lothric as far as location. Everywhere else it appears, it is lying dormant and manifesting out of enemies. The only other location it manifests is on the feet of the two Lothric dragons.
My observations (which hopefully provide context clues to someone smarter than me): Since I cannot find any dialogue or item descriptions that cover this 'corruption,' I'm more than curious on what everyone here thinks.
I've been racking my brain lately over what the hell that black, sentient deformity is that sporadically shows itself in the game.