A sperm is a sperm.
And egg is an egg.
Both are products of two individual bodies and are not in and of themselves alive. They derive their capabilities from the body which manufactured them.
When you combine a sperm and an egg together in the appropriate way, the product is an entity that has its own independent capabilities which are dependent only on nourishment and shelter, in the same way that all of us are.
Those capabilities start off as simple cell division but look at an egg and a sperm individually. They can’t do cell division, which is a key identifier of what we call life. They are made and then they degrade and disintegrate. A zygote or a fertilised ovum does not degrade, it grows. It only needs food. And since it only needs food, it is therefore independently alive.
Some people may argue that a baby isn’t a baby until it implants. But that’s to miss the point that the baby ITSELF is contained within the fertilised egg which carries with it sufficient nutrient material for the baby to survive until implantation.
From the moment of fertilisation of the egg by a sperm, which is the moment when the two individual strands of DNA become merged in a unique way to create a biologically distinct entity, we have a brand new human. And if we disapprove of killing humans after birth then we should, by virtue of our own natural reason alone, disapprove of killing them beforehand. There is not and cannot be any two ways about this, unless that is if you wish to be the perfect hypocrite.