Biological intelligence is currently not understood. This has nothing to do with distinguishing between “living” and “non-living” matter. Brains and suitcases are also both made of matter. It’s a meaningless observation.

The question is what causes sentience. Arguing that brains are computers because they’re both made of matter is a non-sequitur. We don’t even know what mechanism causes sentience so there’s no point in even beginning to make comparisons to a separate mechanism. It plays into a trend of equating the current most popular technology to the brain. There was no basis for it then, and there’s no basis for it now.

Nobody here is arguing about what the brain is made of.