[MightyMasc]

I think this is where Buddhist philosophy takes the middle path between ninilism and eternalism. Most types of thinking are either/or; they exclude the possibility of a middle ground in which answers can be both-yes-and-no, neither-yes-nor-no at the same time. That which comes into existence with the birth of an organism is a new chain of related phenomena, not exactly a 'true' being in and of itself as beings are commonly conceived of. The 'being' that comes into existence is a mere conventional being, not a fundamental entity with an identity that survives over time. So, yes, 'something' comes into existence at birth, but no, it's not a true entity, only a conventional one, a convenient fiction.

Or I may be wrong about that.