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It’s higher than machine code. It’s degrees of highness. Any abstraction technically makes it high level.
It’s not really abstraction though. It is more like syntactic sugar. In stead of 1000111011 you say ADD, but it is still the exact same thing. There is no functional, prgrammatical benefit of one over the other. It’s just that asm is readable by humans.
At least thats as far as I understand asm. I haven’t gone beyond NandToTetris
