I don't think attraction to children is problematic. An attraction is just an attraction and the person with the attraction doesn't choose it.

You probably meant to ask about acting on the attraction, in which case there's a big difference. Human children are not sexually developed and have no desire for sex unless an adult human convinces them they do. Adult non-humans ARE sexually developed and DO have their own sexual desires. While it is possible to force a non-human into sex, it's also possible for them to want sex themselves. Naturally it is completely wrong to force anyone into sex when they don't want it, including non-humans.

It has nothing to do with ability to report abuse, in fact, human children are very capable of reporting abuse if they have a basic sexual education. There is data that shows this. What matters is the potential for harm, and all children are demonstrably harmed by sexual activity with adults, physically, mentally, and emotionally. While it is possible for a non-human to be harmed with sexual activity with a human, the harm they typically experience also accompany other kinds of abuse. That's why so many of the studies saying sex between humans and non-humans is abuse, because they look at abusers who also happen to have had sex with their victims, they don't even look for non abusive sexual relationships.