If we're going with "goddess of death has exclusive and absolute judging authority" in a setting where she is thus tied to the laws of metaphysics...then yes, she must know whatever objective truth the setting establishes about what is good and what is evil. Or have a means of judging that puts aside her beliefs (and, being a goddess, she'd probably have long since shed any beliefs that were false, due to being able to tell when they contradicted her flawless judging system).
Therefore, for Golarion, she must not be wrong in her pronouncement that abortion is an evil act.