[joeyjojo]

I suppose it should be considered where the abstraction actually exists. If the abstraction exists in logic or mathematics (ie. a triangle is a 3 sided polygon) it probably doesn't make much sense to consider the ramifications that thought occurs in a physical brain that can fail. On the other hand if the abstraction is physical (ie, hardware), then the fact that it is bound by physical law is obviously implicit. Software encompasses both physical and logical abstractions, so you need to pick a lens or perspective in order to actually view its abstractions.