Do you have some concrete example of a transformer that cannot be represented as a mapping from inputs to probability distribution of outputs?
I say they're equivalent because it is possible to losslessly convert one to the other by wasting massive amounts of disk space and time.
As a second example proving the point, imagine you sampled a transformer's output for a certain context 85 trillion times, and put the output token frequencies in a table. Repeat for all possible inputs (of which there are a finite number). Then you built literally a hash map looking up the context and spitting out the distribution. That certainly is NOT a transformer any more (it's a hash map!!!), but the output approaches indistinguishability as the sample count increases - if the transformer is reasoning, so is the hash map built from it.
I'm not talking hot air here, they really are provably equivalent because a 1:1, onto mapping exists.
For the record, "X is more expressive than Y" means "there exists at least one thing that Y cannot represent and X can". Nothing to do with size or time.