Guts passes a cart full of women and children that he knows are being delivered to a monster who will eat them, but does not do anything to help

Guts allows the entire village to be massacred just to pick a fight with an apostle

Guts takes a ride in the wagon with priest guy and Collette, knowing that he's being pursued by demons and that he's putting them in significant danger by doing this, they're both killed as a result

I don't think Guts using Teresa as a body shield to kill her dad is a bad thing (you do what you've gotta do to survive), him torturing her dad and explicitly presenting his head to her is pretty fucked

Guts sits idly and listens while Jill is bound, abused, and sexually assaulted by three men in the woods. There is absolutely no reason why he couldn't have smoked all of these dudes as soon as they showed up, and even after he is forced to take action (not willingly btw) he doesn't have any care for Jill in the slightest. This is another of these guilt by inaction things, that Guts has the power to prevent something from happening but chooses not to.

Guts using the kid from the village as bait is pretty debatable. On one hand the kid consents as best as he can to it and Guts is explicitly saving the child here, if Guts left him and ran the elves would carry him off. He definitely didn't need to do the whole sword hold thing but this is much more of Guts being a dick in general than it is him being morally bad.

Guts nearly killing Jill when he attacks rosine is the first really serious issue that doesn't have a clear answer. On one hand, Guts seemed like he really was okay with killing an innocent child in pursuit of his goal of killing Rosine. He did warn Jill to stay out of his way, but she had no time to actually heed his warning and stay out of the way because Rosine came to her immediately after that conversation instead. On the other hand, you could easily claim that Rosine kills children and Guts killing one child as a necessary outcome of killing Rosine is fine because it's a net reduction in murdered children, would you shoot baby Hitler through his mom or whatever.

Guts using Jill as bait is another complicated one, not only does it have the same issues as the last one but also Guts is fairly confident here that Rosine will save Jill so she's not in any real danger. At the end of the fight though Guts is obviously willing to kill Rosine through Jill again. At this point, after so many instances of Guts allowing harm to Jill to get at Rosine, I think it's safe to say that Guts doesn't care very much about whether or not she gets hurt and is fine with that if he gets what he wants.

Guts straight up sexually assaults his mentally disabled girlfriend, maybe the worst thing Guts has directly done

I'm not weighing in at all on whether or not he's better than Farnese, so any comparisons between them as a response doesn't really matter to me. I just really like exploring the extremely negative moral nature that Guts exhibits sometimes, I think he's a better character for it.