I understand why Alan Kay said what he did, but a closer analogy would be to Euclid's Elements. If one follow's Lisps axioms, one ends up with Lispian Computation, elegant, clean, tail-call optimized. Other axioms of computing lead the user in different directions, notably Hindley-Milner. Lisp carves territory in mathematical state space, not physical reality.
I'm curious how people might carry that through the analogy.