I would say the moment of sentience for any living thing would be when it gains it's "soul" whatever that might mean, but ultimately when it has self awareness.
My answer for sperm would be no, it's just a precursor to life.
My answer for sperm would be no, it's just a precursor to life.
If the hypothetical idea of an afterlife means more to you than the objectively true reality we all share, then you deserve no respect.