I agree with what you say but I personally take that train of logic slightly further. I believe that the younger the human is, the less of a person they are, they have had fewer experiences and have had less time to form a self (so an early foetus is barely a person and thus not a great shame if the life is ended). As a result I also think that when children die it is less of a tragedy (still obviously a bad thing though) than when an adult dies.

When the Sandy Hook shooting news broke I realised how differently I valued human life to most people. I felt most angry about the teachers that died than the children, in their 30-some years of existence think how many thoughts they had thought, how many experiences and interactions they had which all contributed to a complex and sentient, interesting being. Compare this with the young children who had spent less than 7 or 8 years alive. Sure they had potential, but potential doesn't contribute to what kind of person you are.

So that's probably my most controversial opinion.