I would say no.
My first introduction to the term "Abstraction Layer" happened when I was introduced to the OSI seven Layer Model for network communications.
THe TCP/IP functions in LV are an Abstraction Layer for the network stack.
Underneath that layer (the only layer we can touch using the built-in functions) the TCP functions in turn use the Abstraction offered by the IP layer (note: Windows is fuzzy here, when last I paid attention) which in turn uses the hardware which is abstracted through the hardware driver.
The under lying layers are handling the dirty work of making sure the packets are broken up into parts that will travel over the wire and make sure the get reassembled in the correct order etc.
If you have evern looked at what an Ethernet Sniffer that uses the Promiscuous mode of the ethernet interface, you will see that to understand what is traveling over the wire requires you to parse the ethernet packet header (Source Destination and protocol) and then use the proper rule for THAT protocol etc.
THe TCP/IP abstraction offered with LV turns this complicated stack of protocol etc. into what is virtuallly abstracted a virtual wire.
THe same thing applies to file I/O and for that matter the INI files and TDMS are also abstractions.
If I got any of that wrong please feel free to correct me.
Ben