Ethics play a big part, There are many hunters out there still shooting cows that have calves with them instead of looking for a solo cow. I hear about it all the time, Most common thinking is, "We will come back and hunt the calf when the season opens" I think cow moose with calves should fall under the same rules as a Sow with cubs! Off limits. I know personaly I would not squeeze the trigger on a cow with a calf and I try to convince others of the same rule.