Android maintains 4 types of applications in its memory. I dont remember all but running and cached background are 2 of them...(cached background can be accessed by clicking the hardware menu button when in the running tab and selecting the poped up option)
So though it might not be seen in the running processes, it is not entirely dead.
Mostly it shall be in the cached background prcesses.
also, about task managers..Its is not advised to use them as android has been hardcoded to manage apps efficiently.App/Task killers actually rather drain battery as after the killer kills apps, acording to the algorithm android follows,they will be started again!(and apps take up rather more memory at startup than in ideal state) thus it becomes a cycle and drains the battery.
so the force close button is active on mostly running and cached processes and may exist on a very few apps that reside in the other two types of processes!
on other apps its greyd out!