Sperm and egg do not exist?If you are talking about abstract things like ideas and plans, or tangible things like humans, the word 'conception' mean to bring into existence. Your question is asking the difference between destroying a thing doesn't exist versus destroying a thing that does exist. One is ending a human life while the other is only averting potential. I certainly don't equate the ending of an existing, "concieved" human life and the destruction of what is nothing other than what could possibly be, but I also don't see the latter as entirely inconsequential, a thing to be dismissed as "okay". I think that is what has driven the societal norms of insisting that women and children go on the lifeboats first, and Hamas making claims over how many Palestinian women and children were killed to garner sympathy for their cause. The potential of future generations is not without value.