People have tried the argument when they were resuscitated. The courts have thrown it out, as the sentence is meant to be their entire lifetime regardless of medical interventions that may artificially extend it. If someone is capable of making the argument, they have not fulfilled their sentence. Also, I think generally if you can be brought back you were not actually dead, you were near death and would have died if not for intervention (one might say only mostly dead and not dead dead).

It would take very poorly written laws that somehow define life to only include a single period of an uninterrupted heartbeat to allow it to work.

If and when somebody is resurrected after three days, the courts might be forced to reconsider.