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Languages that are "OO" and languages that are not (in this case functions and data structures) are semantically equivalent.

Q.E.D.

It is possible in principle to implement one in terms of the other, but in practice this is not what typically happens.

Sure, it might not be typical, but it does happen in quite a few languages. CLOS is one system that comes to mind.

FP vs OO is an interesting discussion but this article hardly does it justice.