What, Where, and How: Disentangling the Roles of Task, Language, and Model in Code Model Representations

Do independently trained language models come to represent the same thing in the same way? We answer for code, extending a recently introduced concept-circuit extraction method to a 2x2 design -- Python and Rust crossed with Qwen2.5-Coder-7B and DeepSeek-Coder-V1-6.7B -- and measuring a complete inventory of grammatical concepts (58 Python, 57 Rust) identically in all four cells: the smallest design that separates what depends on the task, the language, and the model. The answer splits into three parts. What earns dedicated circuitry is set by the task: the models agree on which concepts receive circuits (Spearman $ρ$ = 0.638 for Python, 0.673 for Rust, both p < $10^{-7}$). Where those circuits sit is set by the model: Qwen processes concepts in a late band (~L17-19), DeepSeek at L6-7, for both languages. How circuits grow across layers is also set by the model: Qwen gives its atomic concepts an early spike that DeepSeek does not. "Are circuits universal?" thus has no single answer: yes for What, no for Where and How -- universality is a property of representational content, not of computational organisation. None of this structure was fixed in advance. The agreement could have landed anywhere between independence and identity; it lands at $ρ\approx 0.65$. Rust constructs receive 2-3x more concept-specific circuitry than their Python equivalents, in both models. Both models share neurons between the languages (6/7 and 7/7 paired constructs), DeepSeek 1.94x more than Qwen -- a