Except that it is an animal abuse image, drawing, painting, fiddle, whatever you want to call it. It’s still the depiction of animal abuse.

Same with child abuse, rape, torture, killing or beating.

Now, I know what you mean by your question. You’re trying to establish that the image/drawing/painting/scribble is harmless because no actual living being suffering happened. But that doesn’t mean that they don’t depict it.

Again, I’m seeing this from a very practical point of view. However you see these images through the lens of your own morals or points of view, that’s a totally different thing.