> And do you think the implementation isn't a mathematical object itself?
Only if you're taking the Tengmark "mathematical universe" view. The implementation is not necessarily any more mathematical than, say, a table.
> This is a contradiction in terms. By definition a semantics is a mathematical descrpition of the meaning of a programming language, i.e., the behavior of its programs. Sometimes a semantics exposes significant differences between the mental model of programmers and what a programming language really is, but the solution is not to turn a blind eye to reality.
The meaning expressed in a language is some alignment of what the writer intended and what the reader understood. If different readers don't reach a shared understanding then there is no meaning. It would be desirable for our programs to always have meanings that aligned with their behaviour, but we shouldn't turn a blind eye to the fact that many programs don't.
> So long as they have object identities, they are not values. Values are merely represented in memory - they truly exist in the language's semantics.
Any practical programming language will give you some way to find the memory address of a particular value, so values that we usually consider as semantically identical are not actually indistinguishable in practice. We deal with this by only assigning semantics to a subset of the language that excludes those operations. Python without "is" may be more obviously a subset than, say, Haskell without unsafeCoerce, but both are subsets.