[necovek]

ORM, as the name suggests, is an "adaptation" layer ("mapping" or "mapper").

It does not really abstract away relational data, it instead maps it to object/class hierarchy. And every single ORM I've used also provides an interface to map function/method/expression syntax to SQL queries to get back those rows (adapted into objects).

Now, in a very broad sense, mapping would also be an abstraction — just like an "indirection" would be — but considering the narrower definition from the OP (where indirection is not an abstraction), I think it's fair to say that ORM is also not an abstraction.