Stop grasping at straws. I didn't ask you about the reason, circumstance, or justification for killing, raping, poising, or genocide. I asked you is the act of killing in itself a moral act? Since you seem very reluctant to answer, let me help you. NO! Even a child understands that it is not a good thing to cause any harm to another human being. The reasons are obvious, and is defined as an immoral act.
I have no idea why you are being so willfully obstinate. If a moral act is to cause the least amount of harm or ill-being to another person, then killing is not a moral act. How can you not understand this concept/definition? A moral act is not defined as causing the least amount of harm to another in some circumstances and not in other circumstances. The definition is clear enough, even to a 6 year old. Therefore, your answer is simply YES, the act of killing is NOT a moral act. If the act of killing is not a moral act, then it must be an immoral act. An immoral act is the opposite of a moral act. Since the act of killing does cause harm, it must be an immoral act. An immoral act is not defined as, becoming a moral act only when it protects the lives of the greatest number of people. Can't you see what a "slippery slope", you are on. Probably not.
We are all born with the most basic of instincts. Our instinct to survive.This instinct is an objective innate feature of the human condition, due to our evolutionary hardwiring. This objective hardwired feature in humans also controls our other instincts(tribal, herding, love, hate, fear, sex). Also our physical instincts(hunger, thirst, air, and sex), and our social instincts(need to belong, be accepted, to protect, to form close relationships). These instincts are all genetically controlled. How these genes and alleles are expressed in our subconscious, will determine what our personalities will be. And, to a certain extent how the conscious mind will view/interpret its subjective reality. Every thought that goes through our head, every sensation that we received through our sense organs, and every experience we have, will always be from a subjective perspective. We are all trapped within this perspective. The only objective control we have over "self" is the decision not to action an expressed trait.