>Once again, I don't think you - nor Mr. Nelson (minding my manners here) - really got the point...

Well, there's always that danger, isn't there? :)

>All I am saying is that many OO design principles can be applied to any circumstance - regardless of whether the language fully supports OOP or not.

Yes, you can use OOP (specifically inheritance) to write your design. We don't disagree there. Where we disagree is whether that's a good thing to do if you know the language doesn't support your design paradigm. Maybe it is--maybe you'll be able to simulate inheritance and other OOP features. Maybe (as in the case of the abacus) you won't. :)

Yes, you can design without the slightest regard for the implementation. But should you? (I realize that this is utter heresy.:)