Compared to their parents, the new cows are the same species with a different genetic makeup. All cows belong to the same species - Bos taurus species, according to Carl Linnaeus. So, even if this new cow is genetically modified, it would still beong to the same species. However, its genes wouldn't be the same as its parents, given that the scientists tampered with them, which is why it now has a different genetic makeup than its parents.