The following is from this guide to が versus は:
Below are subjects that are within the universe of discourse by default: [...]
Subjects modified with additional information, such as この / その / あの, 今日の, etc (because this additional phrasing introduces it first). [...]
「あの牛は草を食べている。」 (「あの」 introduces 「牛」 into the universe of discourse. If が were used here, it would be exhaustive-listing [...], which would be a rare case.)
Based on the above, my understanding is that a sentence like「牛が草を食べている。」is valid as neutral description only because the noun 牛 isn't modified by anything. (See this for "neutral description"). However, when 牛 is modified, there are cases where neutral description isn't normally achieved by が.
This is also discussed here (answer by user4092) where zero-particle (φ) is presented as the natural choice for neutral description when the noun being described is modified by この / その / これ / それ.
I still have a few doubts regarding non-deictic modifiers and differences to do with politeness levels.
Which option is the best to express neutral description in the following sentences?
あの牛 (が? / は? /φ?) 草を食べている。(deictic - the speaker is pointing at the cow)
あそこにいる牛 (が? / は? /φ?) 草を食べている。(deictic in noun-modifying clause)
白い牛 (が? / は? /φ?) 草を食べている。(non-deictic modifier).
-For those cases where the zero particle φ is the best choice in daily informal conversation, please also indicate whether φ would be kept in formal writing, or whether a different particle would be chosen.
-(optional) I'd also appreciate a comment on whether the number of cows in the field - one VS many - would affect the choice of the particle, while still aiming at neutral description (no focus, no contrast).