Interesting. It sounds rather similar to me as the way the difference between functional and OO programming is often described (verbs-first vs nouns-first). Is there anything to that or am I comparing apples with non-apples?
I think there is definitely some basis to your analogy :)
I think that it also stems from most ORM's focus on updating single database rows at a time even though operations frequently span across multiple rows.
As all data manipulation ultimately happens on the server, I feel it's often unnecessary to keep track of individual resources in the client.