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Depends on the cow and the human.
If a cow is a dick and harming other cows, moral.
If the human lives a modest life and pursues charitable acts to make themself happy, immoral.
I feel like if a child with a similar level of cognition as the cow harms other children, most people will say they have no moral agency yet, and will still see harvesting their leather as immoral.
There are two ways to resolve that inconsistency…
Finally, humane child slaughter