as loose as the relation between Cowgirls and Minotaurs is (Is it a female Minotaur or its own thing)
So, a fun thing about this game's lore is that there are two different minotaur types, along with their partners. The minotaurs we see in game are such that males are classic minotaurs, with muzzled faces and fur, except also they have bovine legs (but hey, the cowgirls do too). The cowgirls, however, are their female partners, and while they have bovine legs, tails, ears, and horns, they have a humanoid face rather than an anthro face. This is because of some interesting lore fuckery, where there are actually also female classical minotaurs, but they live south with cowboy-esque males, who have humanoid faces while the females have muzzles. Their ancestors basically just liked to fuck people with human faces rather than muzzles, so they split along the sexes, formed different nations, and their humanoid partners evolved/mixed with them to also have some bovine traits over time while still lacking muzzles.
But anyways, what we see in game, without looking at lore, are muzzled mino males and flat faced female cowgirls. In terms of the race parser, they're entirely different. As I mentioned, since the game ties what you can upgrade on level-up to race, and this changes if you change races, being a cowgirl (having mostly bovine traits, but lacking a muzzle, fur, and I guess also a horsecock) means different things can be upgraded than if you do have fur and a horsecock (one or two traits probably optional for determining what the game sees you as).