Repeating a false statement only makes you look like a moronic parrot. Read the definitions of the word - each and every one clearly states firmware=software. If you don't like the definition - take it up with the people that run those technical resources - stop parroting nonsense.
Better yet - answer the simple question - one simple question that will support your position: when is firmware not software? If you can't answer that (and you can't) - your position is nonsense.
You position is merely this: software stored in read-only memory is not software.
The question is, when is software not firmware? Lots of times.
Since that is the case, they are not the same thing, and thus, firmware=software and software=firmware (being the SAME statement) are both false.
My position is: the statement firmware=software and the statement software=firmware are both false. They are equally false because they have the same meaning.