ORM (or GTM if you like) helps you navigate your Graph of Tuples.
The object-relational impedance mismatch is not just something I came up with to shit on ORM. It is a well understood and widely known phenomenon which ORM users often like to insist on pretending doesn't exist. To claim that sets of tuples are the same as object graphs is like claiming that you have solved the halting problem.
Feel free to claim that the impedance mismatch is small enough that a sufficiently advanced ORM might successfully abstract it away, I don't think this claim is defensible either but on the other hand claiming that the OR impedance mismatch doesn't exist makes me think you have no idea what problem an ORM actually solves. It certainly makes me wonder how you would justify the size and complexity of every ORM out there.
SQL is already a perfectly adequate language for describing how to query relational data, by putting a effectively a graph query language in front of it and adding a translation layer you immediately need an immense amount of special casing, the common cases might be handled by a sufficiently sophisticated ORM but once you veer even slightly outside the realm of a basic hello world application which accesses a database you are immediately hit with a wave of all the complexity which results from the abstraction leaking. Every time I've personally dealt with an ORM or seen code which deals with an ORM, the amount of unnecessary hassle which is required just to get the ORM to do what you want it to do certainly outweighs any imagined benefit of using it. If you think SQL is hard to write then you're putting the blinders on to claim that ORMs are easier to deal with.
If you have never hit upon these sorts of issues then you must have never actually needed to do anything non-trivial and performant with an ORM.
That's a set of tuples that defines a graph