Earlier quoted context omitted.
Coding is not "ifs and loops, then $foo". That's a false premise. If you want to be fundamentalist about it (which I don't advise), a CPU is just a state machine. assembly instruction + machine state => new machine state Our idea of "jumping around code" and "control flow", as in for loops or if statements, are themselves abstractions of control state (an instruction pointer) and data state (perhaps a CPU register).…
Oh, but CPU instructions can be built up from a series of μops which are then executed out of order or in an overlapping fashion, making both "instruction" and "state" boundaries in your equation more fuzzy than it looks. So at the absolute-absolute bottom of "code", it is instructions for an abstract model of an interpretative device.
And who says your code runs on a CPU? :^)