Example 1: The microcode hardwired on your CPU (the one before you upload an updated one into it on every boot). Is it software if it’s physically on the chip?
Example 2: Let’s say you have some PCIe card which has a small FPGA chip on the board to handle say some signaling. Is the FPGA circuity software?
I don’t have answers to these. I’m saying the lines are blurred when you look closely what’s software, what’s firmware and what’s hardware.