In Dawn of a New Age: Oldport Blues, Hyeon accidentally runs over a squirrel with his car. Normally, roadkill wouldn't have bothered him, but now he has the ability to converse with animals, and is overcome with guilt when the squirrel's child wonders what happened to its mother. He feels so bad, in fact, that he takes the squirrel child home and unofficially adopts it.
Blake: And the graphic and extensive violence was totally okay because it was a ROBOT and not a PERSON!
In the Global Guardians PBEM Universe, while intelligent apes have been given full civil rights, robots, androids, and other artificial intelligences are still not considered people in the legal sense even though they cannot be harmed with impunity (property laws come into consideration). Demons, the undead, and most other forms of monster are free targets, however.
Used at the start of Reversal Of The Heart. A knight doesn't think twice of killing a defenseless young dragon so that he can steal its gemstone to make a necklace for his beloved. In revenge, the baby's mother curses the gem to turn his beloved into dragon while he's out of the room, so when he got back, he sees a dragon in his beloved's room and his beloved "gone"...
Rosa has cyborgs that really blur the line between human and non-human by making the red-eyed cyborgs seem inhuman and like cold-hearted machines, whereas the titular Rosa is shown in a sympathetic light.
Played for laughs in a The Runaway Guys playthrough of Mario Party during the mini-game Shy Guy Says when ProtonJon is horrified when the Shy Guy leaves Wario to drown in the ocean, but ignores Yoshi when the same thing happens to him right afterwards.
Chuggaa: And you say I'm racist? Jon: Ra... How is that racist? It's a dinosaur! Chuggaa: Dinosaurs are people too. Jon: No, they're not! They're dinosaurs, that's why we call them dinosaurs!
They said that thoughtforms werent really people. They looked like people, sure, and acted like people. But a ray gun made out of lio could shoot real plasma rays, even if the inside was a black box that shouldnt work by any worlds rules. In the same way, they said, a thoughtform could have real feelings, but they werent the same kind of feelings everyone else had- they were just part of the illusion, there to make thoughtforms more like humans. They didnt have souls, so any emotions they had were meaningless- hollow as a mannequins head.
RWBY: Penny calls her creator "father" but is insecure about the fact she's not a real girl; Atlas regards her as a military secret so even her team mates don't know what she is. Ironwood's stated mission is to replace human armies with robots to protect human life, and Penny believes her purpose is to save the world. Ruby tells Penny she does have a soul, but Penny's team mate associates with her only because ordered. Cinder tricks Pyrrha into publicly killing Penny to expose Penny's secret and frame Atlas for Vale's invasion. Penny's death focuses on her body shredding inhumanely like metal then on the very human loss of light and life from her eyes. While Ironwood calls Penny a "girl" not a "robot", he seems less concerned with her death than with Ozpin's possible reaction to the reveal; this is unlike both Ruby and Pyrrha who are devastated despite knowing she's a robot.
SCP Foundation is an interesting case. The Foundation insists on containing all SCPs, even those that are sentient and have not been shown to pose any danger. However, at least in some stories, they have strict ethical standards regarding how to treat SCPs, unlike some other organizations in the same universe. It's also worth noting that they're perfectly willing to sacrifice human lives in the interests of their mission; their general attitude towards both humans and SCPs is to do whatever it takes to reliably contain them, but not to be any crueler than is necessary in doing so.
In Spoilsbury Toast Boy, the doctor beetle explains to Liache that "mucus is a living thing" and "it has a certain degree of intelligence." The beetles later drown Liache when her mucus tells them she doesn't deserve to breathe.
When Straizo uses the Ripple on Dio's elite zombies during a scene in Vaguely Recalling JoJo, he spares Page because Page had an almost human-like appearance. Also, Page looked like Pesci, who will make an appearance in Vento Aureo.
Deconstructed in this Video Game Confessions which reimagines Samus as a violent torturer and serial killer. She asks "Why is it that when you kill an alien from another world, you're considered a hero?"