The instruction set is the language the CPU speaks. It’s not an abstract model, it’s the actual way the CPU reads a program and performs actions.
For example maybe for an x86 CPU the binary sequence B805000000 in a program would store the number 0, but for ARM it’s E3A02000 to do the same.
This is also why you can’t directly run programs compiled for one type of CPU on a different type.
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