The cows are a (bad) metaphor for the means of production, obviously. The metaphor sneakily puts you in the shoes of a capitalist and, whoa, it turns out capitalism is good when you are one of the few it benefits.
I can't believe I was once taught this bullshit in school.
Communism: You have two hundred cows; what the fuck is wrong with you? People are starving, kulak. :gulag:
Communism: You kill your two hundred cows to prevent the government from distributing the milk. This causes a famine, but history will blame it on them, not you.
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Lol
more like two hundred billion cows