It's a recorded entry in a distributed ledger, a UTXO. And the power to destroy & create new entries is controlled by a private key, or keys. So long as one copy of the ledger remains then the unit(s) accessed by your key(s) exist.
So... yes? You're claiming Bitcoin currency units are entities?
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Sure, so what's the point of all this nonsense?
Great, progress.
Are bitcoins (the currency unit) a real entity like the Indian Ocean, Charles de Gaulle and 2006 Chevrolet Corvettes?
Or a fictional entity like Narnia, Harry Potter and fizzy lifting drinks?