a) The brain might have an entropy source (then it can't be modeled as a function). Trivially to fix, and in some sense, with diffusion models starting from random numbers, AI has done so.
b) The hidden function might be not computable. I would have no idea how that would work, but I think this is what it boils down to if people say "the human brain is more than a machine".
b) well, it can be the case that, say, certain kinds of computation are either too inefficient or outright impossible within the current model.
Who knows...