So here is my thinking in regards to this quandary. From my perspective, most spells benefit from reskinning, as the OP has already begun doing with Evard's Black Tentacles.
While a low level necromancer may not have a whole lot of physical undead, maybe this is because necromancers need to learn to work with control of ephemeral undead before infusing such energy into physical bodies. Thus a necromancer with the Gust cantrip and Unseen Servant is constantly swarmed by undead spirits that move to their will. Toll the Dead or Chill Touch can be reskinned as restless spirits passing through the necromancer's enemies and causing harm. But because they are ghosts, they obviously cannot be targeted or hampered by the necromancer's enemies.
Summon familiar can be the first spell that walks between ghost and physical undead. It would mechanically be a normal familiar option. But instead of going away while in its dimensional pocket, it is just a ghost that has not manifested. When it manifests at the necromancer's command (or just comes out to play as other familiars due when not protected by the invisible pocket) it can interact with the mortal world around it.
A final option would be to create a feat that allows a caster to summon a more powerful familiar similar to the Pact of the Chain. Based on the power level of that pact, at level 3 having access to a Spectre familiar (equal in CR to a Quasit or Imp at CR 1). Alternatively, a spell that summons a spectre for 24 hours that resembles a Pact of the Chain familiar in usage (spcifically that it cannot attack unless the caster uses their action to allow the Spectre to make an attack) would be reasonable. Unlike Summon Familiar, it would require devoting a 2nd level spell slot daily to maintain, which I think would be a reasonable cost for an improved familiar.