Animal testing upsets most people because the animals have no say in the experimentation. An animal can't say "that hurts" or "stop". On the other hand, humans can and almost everyone finds human testing repulsive...
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A rebuttal is taking the opposite stance that someone has proposed. As no statement has been made no rebuttal can be made.
There are those in favour of testing and those against. So it would depend on who made the first statement as to what the rebuttal should be.