I disagree. C is also an abstraction of reality over assembly, assembly is an abstraction over machine code, which abstracts microcode, which abstracts over logic gates, and there are both deeper and adjacent abstractions as well. Underlying it all are different mathematical abstractions from karnaugh maps to quantum physics.

A good developer will IMO select an abstraction that best matches their goals. If you’re writing a device driver then the abstraction might be assembly language. If you’re writing business logic it might be PL/pgSQL. But regardless of which abstraction you choose, you’re hiding something from someone.