>>281590135
>>281590628
My bet is the cow is already dead and she's being used as a tool by the driver girl, just like horses are used in necromancy. In another manga, a necromancer explains that there are two ways to revive something: one as puppets where they depend on the magician's instructions, and the other where the person still retains their autonomy but can't stray too far from the magician or they'll return to their corpse state. Also, if the magician loses their life, everyone turns to dust.

This is the reason why the driver is so tired. Damn, I really loved that cow.