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’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.

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