Memphis - The angels who made bodies for themselves already possessed the "spirit of life" - they were living spirits who changed form.
Same goes for the resurrected Jesus. In older publications it was taught that the life force was transmitted in the sperm. I doubt if they have repeated that gem for a long time but some similar assumption still applies. The official line is "life comes from life".
That puts test-tube babies in a totally different category from the creation of new life from rocks. The former is a technical challenge, the latter is a theological impossibility. The reason is the very same that rules out resurrecting the dead without god. Pneuma belongs to god alone.
That is why in the creationist brochure they are so careful to talk about scientists making all the components to assemble a cell. They do not talk about a living cell. It's typical Watchtower double-speak.
EQV - Please Google non-sequitur