(j3.2006) Is a pointer a data object?

[Van Snyder]

Is a pointer a data object, or is only its target (if it is associated)
a data object?

5.3.1.4 suggests it's not a data object because it claims a pointer can
be associated with different data objects during execution.  Pointers
cannot be associated with pointers -- only with their targets.

If a pointer is not a data object, 1.3.44 might need some refinement to
make it clear that a data entity is the result of execution of a
function reference, or the target of the result of execution of a
function reference if the result is a pointer.

Also, data entity and data object are circularly defined:

data object (1.3.45) -> variable (1.3.54) -> data entity (1.3.44) ->
data object (1.3.45).

Is that a problem?