No you cannot eat the non-existing object (#22325)

code/datums/spell_targeting/matter_eater_targeting.dm

@@ -31,6 +31,8 @@
 	for(var/atom/movable/O in view_or_range(range, user, selection_type))
 		if((O in user) && is_type_in_list(O, own_blacklist))
 			continue
+		if(O.flags & ABSTRACT)
+			continue
 		if(is_type_in_list(O, types_allowed))
 			if(isanimal(O))
 				var/mob/living/simple_animal/SA = O