I discuss this point several times. I claim the model is not useful, specifically because the layering abstraction for hte lower layers is a misconception rather than the truth.

For example, I describe how the OSI Model claims that layer #2 and #3 describe different functionality in the same network stack. I claim the opposite, how they describe roughly the same functionality in differnet networks.

Namely, both Ethernet and the Internet forward packets based upon addresses. The difference is that Ethernet does this locally while the Internet does this locally. Otherwise, the theoretical concept of packets, forwarding, and addresses are the same.