I will call a ie: trans woman as "she" because they are female in gender, but to pretend they are female in all aspects including 100% in biology I will not, because it's contrary to science and the facts. I know that many trans people want to desperately be of the opposite biological sex as they were born, hence all of the medical procedures they have, but this isn't possible, at least not fully.
I don't think anybody believes that trans people are fully biologically changed to the other sex, that's not even in question. The debate is really about rights and nothing more. The sports question will be decided by those governing bodies.