Cattle reproductive physiology is weird. (Actually, every species' reproductive physiology is weird. Changes in reproductive physiology are the engine that drives speciation.)
Anyway, one feature of bovine reproduction is that twin calves generally have a joining of the chorion; when that happens with a mixed-gender pair, exposure to the androgens of the male twin effectively sterilize the female calf. (The converse is not true.)
In other animals, non-identical twins chorions do not grown together, so the hormones don't cross over, or not to the same extent.
It sometimes happens that a twin dies in utero, and a heifer is born with no one suspecting that her reabsorbed male twin ever existed.
You can raise a freemartin for beef, and she will produce much like a steer of the same breed. (I have eaten steak from a sterile Holstein heifer, and it was quite delicious.) Also, they are in demand for immunology research.