Why can't it be both equally? I oppose abortion on both a moral basis, Religious basis, and a scientific one.
It can be both, but a business owner does not need to justify or explain why he or she makes or sells what they do.
If some customer requests/demands the business owner make or sell something the business owner does not want to make or sell, it's too bad for the customer....the customer can like it or lump it. The business can give the customer a reason, but that's not necessary either.
The customer can go somewhere else or make/create the product themselves, they cannot demand somebody make it for them.