I don't get it that dogs/cats/horses/etc are sentient but pigs/cows/chicken and other animals are not.
I think the only logic to glean here, is that we're able to get more resources out of a cow, so it was useful for us to compartmentalize and abstract away farming them as different somehow, so we did.
The issue for many of them is the personal connection and memories individuals have developed with one species or the other. Then it does matter more if it is a pig or a dog that you are doing harm to. For that matter I have known researchers who are excessively fond of pigs, chicken or cows ...