If there were no cost to drawing the line at the moment of conception, or of embryo formation, then sure, we could play it safe and assume that all embryos are human beings. Why not?
However, there is in fact a cost. If you draw that line there, then the logical conclusion is that abortion is infanticide; which imposes a substantial cost, to the women who will be forced to endure unwanted pregnancies, to the children who will result from those pregnancies, and to the rest of us who must live with the social consequences. It also imposes a cost on the people who might benefit from scientific research that is made illegal.
So it's incumbent upon us to think this through a little harder. If we're going to put the line at conception, we'd better be damn sure we aren't imposing those costs for nothing.
What makes a human being, human? The obvious answer is a human brain, which is the seat of consciousness, mind, and emotion. If you believe in souls, then they surely connect to the world through our brains. If you destroyed someone's brain but kept their body on life support somehow, it would be very hard to argue that that person was still a person in any meaningful way. On the other hand, if you replaced every one of a person's limbs and organs with mechanical substitutes but left the brain intact, that person would still have a claim to be human.
At the same time, a single neuron does not a brain make. So there must be some point in its development at which the embryo's nervous system crosses the line and becomes human. Exactly where does that point lie? That's a tougher call, and depends in large part on what you think the minimum functionality of a brain is before it can be called human. We will probably have to settle for a range; anything before date X is clearly not human, anything after date Y clearly is human, anything in between is a judgement call.
It's not a question with a clean, simple answer. But there is no justification for avoiding that question in the name of imposing a false clarity.