There's some branch of mathematics. Some people become familiar with that and like it for psychological reasons. Makes them feel good that they grokked it. Now, some subset of those people end up in positions where they can write software and academic papers. They notice that some problem space relevant to computing is kind of like that branch of mathematics they liked. They embark on a zealous mission to apply that branch of mathematics strictly in the context of the problem space.
Reason I think this is a fallacy is that there's nothing god-given about some branch of mathematics that makes it somehow pristine and golden and "better" than some adhoc solution hacked together by a hacker. Mathematics was also "hacked together", just it was done before computers existed.
So these people are really on a kind of circular journey -- they're taking someone's definition of a VM that is called Mathematics, that typically was derived from ordinary principles present in the natural world, and having the bright idea that they can implement that VM in code and that they will be much more "proper" than if someone else had instead begun with those same ordinary principles and gone straight to software.
Put another way: SQL doesn't need relational algebra. You could just as well derived relational algebra from SQL than the other way around. They both come from the ordinary need to filter and reason about collections of records about things.