But in a different universe without space dimensions or multiple time dimensions or discrete space dimensions or something completely incomprehensible to us for which we do not even have concepts and words, there I am not sure that they would certainly come up with the axioms of Euclidean space and discover the Pythagorean theorem, or it might be a very esoteric mathematical structure to them at best.
So it seems there is still something universal in there, the idea of inventing rules and axioms and figuring out the consequences, which could maybe essentially boil down to computations or something like that. But even there I am not so sure that it is truly universal, the original idea of a Turing machine is an abstraction of repeatedly modifying some state over time, and can we not imagine a universe where updating state over time makes no sense?