Technically you're right of course. But functionally there's no difference. I go to the bank and ask for $1000 and they give me the cash and deduct the balance from my account. What their reserve ratio is immaterial most of the time. Except during crises and bank runs.
It's necessary but not sufficient for a loss of profits.
Further I was talking about code in general. To have separate laws or treatment of "financial" code versus "regular" code would be pretty silly. How would you even draw the line between the two?
You must be very good at yoga because that's a huge stretch. Property and intellectual property are completely different things to the point that intellectual property is a misnomer.
What real actual things is the code representative of?