This is a serious theological question.
Some (not many here, of course) will say that all children who end their lives before the Age of Reason are destined by the Triune God for Paradise, regardless of whether they have been sacramentally Baptized or not, which would include those children who perish in the womb from the murder of abortion.
If the above is true, would abortion, in a sense, be a "de facto" sacrament (small "s")? Of course, Baptism, as a Sacrament, not only confers grace but contains grace as well. However, if we have moral certitude that God will always sanctify a child in the womb, cleansing that child's soul of original sin, then abortion, an intrinsic evil, would always result in an intrinsic good, another soul for Heaven and one, having been created in the image of God, which would be immune from any possibility of mortal sin, and hence, eternal Hell.
So, can it be said that abortion, an intrinsic evil, always results in something which is an intrinsic good, if the souls of children never end this life in original sin?