The difference is that software has to be functional. You can literally call a urinal or a can of soup "art", and if your "idea" (i.e. social status) is good enough then people will believe you.
Emin's "Unmade Bed" - pretty sure that, eg from the title, was cocking-a-snook at the establishment in a "let's see what crap I can make them buy". Though it does have a place in an area of art that intrigues me, that of "uncreated" or "unconsciously created" works.
If you think Duchamp was pulling a fast one you'll probably think Emin to be some sort of queen of hustlers.