"Something"
Let me stop you right there
Bitcoin is not some thing. The accounting units don't exist even in computer memory - only the block chain & UTXOs exist. When you "send" me 5 sats (pretending this is on-chain) you are creating a new UTXO and invalidating the old. So there is no "thing" which is sent, or scarce, or immune to counterfeit.
The entire system is what’s scarce and immune to counterfeit.
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As well as the blockspace and the energy expended to mine it
