hard to tell from the pics, however I would not pronounce it dead just yet.
I found a gorgonian that had washed up after a storm. I broke a piece off and swam the rest of it back out. In the tank it looked like it was dying, very little polyp extension and a red rash. Then one day out of the blue the hermits were all over it. The gorgonian shed it's skin for lack of a better description.Now it has full polyp extension and a brand new looking flesh, looks better now than the day it came home.
good luck