Its not consumed in same amounts as beef for sure, but its not shunned by most. And yes there is no logical reason to eat beef (especially calves if we consider the cuteness factor) but not horses, horse meat is even healtier.
There are plenty of places where it's not considered okay by a significant portion of the population, so it's a pretty valid to use it as an example of an inconsistency.
It doesn't make the horses example any less of an example of an inconsistency.
Edit: not only that but the whole point of me bringing up inconsistencies was to say that just because they exist doesn't mean people can't have ethical concerns about whaling (or other kinds of animal hunting / farming).
Your culture thinks eating horse is bad, other cultures it’s fine, but beef or pork is bad.
Even dog and cat are quite common in many countries.
It does not have to be a universal truth.