Reynard
aka Ian Eller
Obviously we disagree.I disagree. They are abstract only in the sense that they aren't specified until you use them, but all uses are sim. A giant scorpion attack that scratches you and inject poison simulates that experience. A sword swing that is parried a fraction of an inch before going through your throat simulates a hit that does skill damage. And so on.
I don't think there is anything wrong with broadly applicable abstractions like Hit Points and Armor Class, but I think they have evolved far out of the sphere of being "simulations" of anything in particular, particularly in modern D&D (and Hit Points particularly have always failed as simulation).
ETA: wow, that sure is a lot of "particular"s. I am keeping them for posterity.