The joke goes something like God created you in the womb.... But obviously sperm and egg when combined in a woman or a lab if given the opportunity to continue eventually become human.. but yes millions of sperm die and every month a egg dies and that's no big deal unless they have been combined. I say does it really matter not to me, but to others it matters. We can't have a million babies a day being housed in freezers because sperm is precious. We already have no shortage of human DNA so if a woman doesn't want her pregnancy so be it.