(And it's not even necessarily acyclic, because eg sourdough or master stock is perhaps best modelled as a cycle.)
In any case, looking at a recipe as a tree or a graph is a very limited view:
A great recipe isn't a list of steps to produce 'something'. A great recipe has a dish in mind with a specific taste (or a specific family of tastes with knobs you can turn), and the author has worked out what parts of the recipe you need to adapt in what ways to compensate or take advantage of current local conditions.
Eg some days it's warmer than others, so you need to adjust your fermentation times. Or some parts of the world have harder water than others. Or your available veggies might have different amounts of moisture etc.