Agree, that tree has been dead a while. But hard to tell if it was beetles that did the killing or just beetles that showed up later. There are both kinds. What I see under the bark is from a type of beetle that goes after the dead wood, not the kind of beetle that would have killed a live tree. I see the same exact evidence on my pine saw logs if I let them sit for more than a couple months in summer.
There are signs you can spot on a live or dying tree to narrow down if it's pine beetles, such as holes with sawdust, holes with pitch coming out, etc. With many pine beetles, you only notice their presence from exit holes when they leave the tree, which is too late. By then, the needles will be losing their green color.