In a small saucepan add the whole milk and sprinkle the gelatin over.  Allow to soften for 2-3 minutes.  Turn the heat on to medium and heat the milk while stirring to dissolve the gelatin.  Remove from the heat.

In the bowl of a food processor, add the coconut milk, pumpkin, sugar and salt.  Pulse to combine.  Add the milk and gelatin mixture and processor for a minute to combine well.  Pour the mixture through a fine meshed sieve set over a bowl.  Using a 2/3 cup measure, ladle the pumpkin mixture in to 8 1-cup ramekins. Cover with plastic wrap and place in the refrigerator for 3-4 hours.

In a medium saucepan, heat the sugar and water over medium heat, stirring until the the mixture becomes clear.  Add a candy thermometer and let boil until it reaches 240, soft ball, and then remove from the heat.  Add the butter and whisk to combine, the mixture will foam up, but will quickly subside.  Let mixture cool for 5 minutes and then whisk in the bourbon.  Serve at room temperature.  You can also substitute rum flavoring for a non-alcoholic version.

In a small skillet set over medium high heat, add the pecans and toast; stirring frequently so they don't burn.  When they begin to let off perfume, about 2 minutes, add the remaining ingredients (sugar through oil) and stir to coat.  Pour onto a piece of parchment paper and let cool completely.

Unmold each panna cotta onto a serving place.  Top with 1/8th of the Bourbon Glaze and a few Gingered Pecans and serve immediately.