This hard edged study in bleakness pits a powerless good against a dreadful evil: cows to the slaughter on an industrial scale with humans likewise objects of gross indignities, behind a cosmetic, antisceptic veneer (of mostly lies, unless you stick to just fries, and even they may be tainted).
The cruel bullheaded engineers, descending tiers of lesser bovines, contrast with the stunning innocence, vulnerability and apparent naïveté of the cows at the bottom of this food chain.
A horror film and psychological study, without much to lighten the mood (even what's funny is grim). Many will dismiss it as preachy propaganda.
I was reminded of El Norte and Elephant.