I cannot kill a cow, but I’m happy there are people who can.

I also cannot build trains or houses, but I am an ardent supporter of a rain-proof roof.

Those are two different uses of 'cannot'. I know how to kill a cow, but 'cannot' bring my self to do it. I 'cannot' build a train because I don't know how to, but if I did I would be happy to do so.

Do you know how to "kill" a cow in the sense of turning most of it into edible food rather than merely letting it go to waste? If not, then I'd call that a similar type of aversion.

I mean killing a cow is easy, but they weigh like 150kg and efficiently butchering the carcass is the hard part.

I’m sure there are people who consume child pornography with the same stance.

One sentient being paying another stronger sentient being to exploit a weaker non consenting sentient being for “pleasure” the first sentient being with no concern for the experience of the exploited.

Maybe if you're principally opposed to killing cows for meat, yet still eat burgers, but not if you simply could not be bothered to actually kill the cow.