I believe so, yes. I think it's somewhat likely that mathematically minded people would come up with that idea independently -- it's essentially Platonism taken to its logical conclusion.
Had this thought in the bath ~25 years ago. Not an idea you can actually do anything with, though, other than go 'huh, interesting' and add more hot water.
You might also like to check out Greg Egan's Permutation City[0] which (in the form of entertaining scifi) presents some related arguments about the need for a computational substrate, or lack thereof.
For reference: https://en.wikipedia.org/wiki/Mathematical_universe_hypothes...