This is not true. This may be true from an engineering perspective, or maybe if you've studied in the US, but over here, linear algebra starts with fields, vector spaces, homomorphisms. We establish pretty early on that matrices and linear transformations are in essence the same thing (up to choice of basis), and then we go on to prefer coordinate-free proofs. But, of course, we do discuss the computational aspect (i.e. the Gauss algorithm) because this is exactly what makes linear algebra so useful: many questions can be answered extremely efficiently.
Whether you want to frame things in the language of category theory or not, is up to anyone, but the "standard mathematical treatment" is quite beautiful and intriguing already (if I want to feel inspired, I open up my copy of Halmos's "Finite Dimensional Vector Spaces", not necessarily the best introduction for someone who is new, but very beautifully written for someone who has already seen linear algebra).