Final answer:
The ethical theory likely appealed to by the statement about eating meat based on personal comfort and taste preference is Conventionalism, distinct from Utilitarianism, Egoism, and Virtue-based ethics.
Step-by-step explanation:
The statement "Eating meat is morally acceptable if a person is comfortable with it and likes the taste" is likely appealing to Conventionalism. This ethical theory centers on the belief that moral acceptability is determined by what is considered acceptable according to societal norms and individual preferences, rather than by universal moral principles.
Given that the statement focuses on personal comfort and preference as justifications for the moral acceptability of eating meat, it does not align with Utilitarianism, which is concerned with the greatest good for the greatest number. It also does not resonate with Egoism, which would emphasize the action's benefits to the individual's self-interest, nor with Virtue-based ethics, which would focus on the development of moral character and virtues.