Tim Dillon Chants 'Deny, Defend, Decompose' as Ghost of CEO Brian Thompson

Comedian Tim Dillon has a new motto for the healthcare industry ... joking as the ghost of UnitedHealthcare CEO Brian Thompson that the company will "deny, defend, decompose."

The star appears in Netflix's "Torching 2024: A Roast of the Year" -- which dropped Friday on the streaming giant -- hopping onstage in a get-up reminiscent of what Thompson wore when he was shot in Manhattan earlier this month ... with chains added to the ensemble.

Dillon's ghoulish gray appearance was met with a pretty mixed reaction from the audience -- some cheers, some groans. Dillon clearly picked up on the tension ... breaking character for a moment and joking he's "going to hell for this, you might as well laugh."

Tim -- as Brian -- says he's sickened by all the people cheering his death online ... but, not the kind of sick his company would immediately deny, he adds.

Dillon says he's an integral part of the economy ... explaining "Without people like me, f***ing over people like you, to help people like me, this country would fall apart and that’s on you."

TD ended on two powerful jokes -- shouting out "Deny, Defend, Decompose" -- a reference to the words cops say were scribbled on the bullets used to shoot Thompson ... before saying he'll see the Hawk Tuah Girl Haliey Welch in hell.

Some of these details should sound familiar to you ... remember, we broke the story -- noting Dillon did this when they filmed the special earlier this month.

As you know ... Luigi Mangione was arrested for allegedly killing Thompson -- and, he's facing murder charges at both the state and federal level.

We've reached out to Thompson's family about the bit ... so far, no word back