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Break the Cutie isn't necessarily part of Moral Event Horizon, but it can be a significant contributor. The main part of Moral Event Horizon is the fact that once the villain has carried out such an extremely vile act, they are treated as irredeemable by the narrative and stay that way without any chance of redemption.
This account is dead. I’ve said a lot of dumb things in the past and I wish to forget them. I’m sorry if I’ve ever hurt anyone.

The reason why I ask this is because the villain is attempting to break an innocent soul so he/she can either commit Suicide or turn them evil. Because of those reasons, I see that breaking the cutie should count as a villain crossing the MEH.
(PS, Sorry for my bad grammar. I speak fluent English, I just have trouble forming words myself...)