Yes, but the number of cells is somewhat relevant. Any unfertilized egg or misplaced sperm is an important fraction of a child. A single fertilized egg could be viewed as a child.
For you to then say, ohh well these don’t meet the development criteria is a different argument entirely. That was not the test proposed by the defense. Had they said, this does not count because it doesn’t meet a cell count threshold, then that would be something the court did not rule on.