Sisysphus's point is that there are many different ways to make a computer, just like there are many different forms and kinds of life. A computer can be made of gears and mechanical linkages and still compute, with no need for electricity at all.
The fact is that there are numerous ways life can manifest itself.
Can you present something other than atoms that might be contained in something alive? After all, we can argue about this for hours, but the fact is that nobody has ever found anything but atoms in living things. If you can prove otherwise, please do.
I'm interested in hearing what things besides atoms you think it is possible to make life out of.