By distilling language down to a most basic, simplified statement, the artist (Magritte) is seducing the viewer into a first impression ("This is a pipe") and then contradicting it, on the basis that a picture of a pipe cannot be used for anything which a pipe can (e.g. smoking).
So yes, similar lines to the Borges map fable.
I included it because at a base level, parent seems to be stubborn about the definition of terms, on which it seemed to opine.
And PS, je ne parle pas français.