Trick question with several nuances, cat. First, human reproductive process is different from the plant in fundamentally profound ways. Second, the acorn is scientifically already an individual member of the oak genus. We call the acorn a seed, but to apply the same word to the embryo before or after implantation is an erroneous analogy.
If a person is prosecuted for destroying a condor egg, it is the reality of the egg being a living organism and member of the condor species that triggers the illegality of destroying it.