I strongly disagree with that. Although ideas and execution (i.e. software) are both "nothing more" than information, they don't have much in common. Also, ideas are refined as well as changed during execution - that is, our perception of the big picture changes as we get more information about the details.

> Give two programmers the same "idea", and you'll end up with two different products

I fully agree with that. BTW, this somewhat contradicts the first statement.