Not really, no. There are plenty of intangible abstractions that don't describe material systems. Take imaginary numbers, for example. Or the concept of infinit

Not really, no. There are plenty of intangible abstractions that don't describe material systems. Take imaginary numbers, for example. Or the concept of infinity or even zero, neither of which exists in the physical world. The reason why "naming things" is the other hard problem in computer science, after cache invalidation, is that the process of identifying, creating, and describing ideal abstractions is itself inherently difficult.