I agree that it's not fiduciary media, but from a property rights prospective they are still fundamentally different assets.
Keys to a UTXO are bearer assets and lightning channels are smart contracts with those bearer assets.
I think they are comparatively different things. 🍎 and 🍊
Single sig script is also a smart contract.
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Do you view them as categoricaly different types of smart contracts then?
Not really, it's just different ways to hold base money, I'd say...
