Sure in some ways it's just neurons firing in some pattern. Figuring out and replicating the correct sets of neuron patterns is another matter entirely.

Living creatures have fundamental impetus to grow and reproduce that LLMS and AIS simply do not have currently. Not only that but animals have a highly integrated neurology that has billions of years of being tune to that impetus. For example the ways that sex interacts with mammalian neurology is pervasive. Same with need for food, etc. That creates very different neural patterns than training LLMS does.

Eventually we may be able to re-create that balance of impetus, or will, or whatever we call it, to make sapience. I suspect we're fairly far from that, if only because the way LLMs we create LLMs are so fundamentally different.