Is your problem with this the fact that it was only the sperm that was saved? what if a fertilized embryo had been frozen and implanted 2 years later?
A living, fertilized embryo - even if conceived in vitro, and even if not yet implanted in the endometrium of the uterus - is, indeed, alive (that cannot be doubted); further, it is a person. A frozen embryo, however, is not alive. I.e. it does not meet the conditions of the definition of "alive." To do that, it would have to have a metabolism.
But as long as we're proposing thought experiments here, riddle me this: What if I took that sperm sample and used it to fertilize the ova of 100 million Chinese women. Would those 100 million resultant children be eligible for Social Security benefits?
What?! You're saying that that was not what S.S. was originally designed for?
Regards,