It can pass tests and exams with answers that were not included in its training corpus. For example, it passed the 2023 unified bar exam, though its training cut off in 2021. Yes, it can look at previous test questions and answers, just like human law students can. Are you therefore claiming that human law students don't engage in abstract reasoning when they take the bar exam, since they studied with tests from previous years?
It can also write code for novel use cases that have never been done before. I gave it a task like this a few days ago and it got it right on the first try. There are literally millions of empirical data points that contradict you.