On my way home from work today, I listened as the radio show host read out one of those dubious strange laws you hear about from time to time. You know what I mean, "No female shall appear in a bathing suit on any highway within this state unless she be escorted by at least two officers or unless she be armed with a club." I'm sure you've seen them. According to CBC Radio, "in the state of Alaska, it is illegal to look at a moose from an airplane."
If it's a real law, I suppose the reason is to prevent harrassment of moose, like the Canadian rule prohibiting overflight of cariboo, reindeer or muskoxen below 2000' agl. It might be an extreme measure to prevent hunting from airplanes, herding animals towards hunters with airplanes or simply locating moose to direct other hunters toward them. It could also be to prevent what an American pilot I flew with once called "moose stalls" (losing control of the airplane in a steep bank, while circling to look at a moose on the ground).
So, does that mean that if you're overflying an airstrip in preparation for landing there, and there are moose grazing on the runway, you must avert your eyes? What if you're taxiing out? Or sitting in a parked airplane?
I find it really difficult to believe that any legislature enacted such laws. I think they are just funny stories that circulate forever on the internet. This site has more, including the claim that in Delaware, "It is a violation of local law for any pilot or passenger to carry an ice cream cone in their pocket while either flying or waiting to board a plane," and "it is against the law to sneeze in an airplane."