In computer science, the fact that software is data is considered one of the fundamental concepts of computing. The fact that the thing that operates the machine (software) is the same kind of thing as the thing it operates on (data) is definitely one of the strengths of current computersystems and one of the main reasons why we can do such complex and powerful things with the combination of hardware and software.
The following blogpost discusses why this concept is so powerful: Fundamental Concepts of Computing: Software is Data!
However for most practical purposes in most domains of scientific research (except maybe the domain of computer science) it is useful to make a distinction between the data that is software and other data. From now on, when we use the word data, we mean the kind fo data which is not software and which we use to store more static information.
Software vs. data in the context of citation
The following piece was written after a workshop called "The Future of Research Software", held in the Netherlands in 2022.
It explores the different roles for research software in the research life cycle, strengthening the case for sustainable software.
Defining the Roles of Research Software
Defining Research Software: a controversial discussion: Summary Report of FAIR4RS Subgroup 3 activity and discussion