The word 'is' is not commutative.
I said "... a computer programme is a work in electronic form."
I never said that a work in electronic form has to be a computer program.
To be precise: 'is a work in electronic form' is the superset; 'is a computer programme' is one of many subsets of 'is a work in electronic form'.
(Actually you were the one who introduced computer programmes into this discussion.)