In reality, only female cows have udders, not bulls. The reason all the male cows were designed like this in the franchise is because Steve Oedekerk figured that city folk thought that all cows would look like this. Otis can make milk from his udder, which can be used for drinking and attack purposes.

Do male cows have udders?

The answer to both questions of whether male cows have udders and “do male cows produce milk?” is no. Only female cows have udders in order to feed baby calves milk. On the other hand, their male counterparts or bulls only have nipples, no developed breasts, so they don't have any udders.

Do Boy dairy cows have udders?

Male cows are called bulls or steers, and they can not have udders. Udders are only used for producing milk and feeding calves, which is only possible for female cows.