Art generally speaking is there to decorate our environment (visually,
aurally etc). That's why people buy it.

You classify something as art if it has some characteristics that you,
or someone in the room, decides makes it art ie you can't really define
art. You learn the "That is art" reaction from others.

Software just doesn't fall into this category.

Also art tends to mean done in a way that is not the normal, 
straightforward, obvious, simple way. Art tries to distort, abstract, 
defy physics - generally create something out of the ordinary.

Software can be aesthetically pleasing either functionally or the way 
its
written but that's not normally art. It is engineering - creating 
functional things in the most sensible way (not amusing, challenging etc 
etc). Adding elegance and beauty is not the same as art.

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