More like the cow, can be tied up in the farmers barn, if you are lucky under lights. So facility costs are his. Hopefully he can give you a helping hand, so no additional labour costs.
Cow stands upright, so flank incision under Local anaesthetic, so no GA costs, no nurse to monitor GA, no operating table costs. Cannot see your average Lab standing on a table and wagging his/her tail while you use your surgical cutlery inside their abdomen.
Cow walks off into the barn / field post surgery so no kennels / monitoring costs. Cows tend to be a lot tougher than our canine/feline friends.
Farmers are a very pragmatic type of client, your average small animal client expects a certain finesse or slightly different service!
The intricacy of cow abdominal surgery is also not at the same levels as small animal abdominal surgery for very practical reasons, and not just costs
So cost differentials can be explained, you simply have to consider things and acquire a bit of first hand knowledge of the profession.
Rather than simply throw accusations / abuse at people, who as a profession genuinely care about the service they give to their client's animals, why not find out a little bit more of how things work.
Alternatively just go to bed!!
Regards,
HL