Mathematical proof of eutxo being as expressive as Ethereum account based model

Hi, I have a question regarding eUTxO’s ability to express smart contract.

I was watching the Plutus Pioneer program videos + other videos related, and I heard that with the introduction of new components (redeemer, datum, validator, context), eUTxO can express all smart contracts possible on Ethereum account based model, and has been mathematically proven.

Conceptually, if we create a transaction to combine all UTxOs under a single account into one before creating any “smart contract” transactions, it is essentially acting kind of like an account (since there is only one UTxO in consideration), and I understand that in this case, the datum is representing a state for the entire account, and therefore, it seems like eUTxO can possibly perform all smart contract operations possible on Ethereum model as well.

However, I could not find any paper going in detail on the actual mathematical proof. Is there one which I could refer to? I found one paper by IOHK

which shows that eUTxO is able to perform as CEM (Constraint Emitting Machine), but this I don’t think is the proof of its ability to express as much as Account based model.

Any experts who can either guide me to the right resource or correct my knowledge if it is wrong?

Thanks a lot.