Do you think that an AI that does not take into account the preferences of cows is necessarily unFriendly (using EY's definition)? If yes, I don't understand why you think it is acceptable to eat beef.

Ah, but taking into to account is not the same as following blindly! Surely it's possible that the AI will consider their preferences and conclude that our having beef is more important. But in other situations their preferences will be relevant.