Arguments about what exactly art "is" will probably never cease--but I'll still proffer a definition that helps with your question: Art is something--a sort of

Arguments about what exactly art "is" will probably never cease--but I'll still proffer a definition that helps with your question: Art is something--a sort of significance--we experience, and not really something we make. When we say we're "making art", we're making an object or giving a performance that we hope will induce others to have the experience of art. In reality, "making art" is an interpretative process; art, like love, is an experience--not an object. The point is that software most certainly induces people to have the art-experience, both intentionally and unintentionally. It's probably less common for source code to induce the art-experience (intentionally or not), but I suspect this too happens.