[slightly ninjaed, or maybe anti-ninjaed. Was directly replying to Kon...]
...although the
meaning of the voltages (which could be zero-low/one-high or zero-high/one-low, never mind the magnitude, polarity and ultimate base against which they are measured!) is increasingly irrelevant. Indeed, it could be lights on/off, magnetic alignment in either of two directions (perpendicular or antiparallel), a hole in a card or not (to be read by either light or air passing or being stopped from being so), the presence or absence of a pit in a substrate or of some reflectivity upon one, a single electron trapped in a quantum trap[1], even whether a flag or lantern or arm is being held up by someone or not if you want to consider some more 'macro' systems that could do the same job.
It's not exactly correct to indicate that the binary is the best 'level' to discuss this at, as there are different machine-code 'dictionaries', according to the chip involved (and different microcodes to translate this into a form even more usable by the hardware itself, whilst still isolated from the vagaries of how the hardware implementation is made), but "ones and zeroes" does seem to be a minima, and at least
capable of being translated to the 'correct' ones-and-zeroes code (if needed for another machine) regardless of what assembly/machine-code composition is used and how the underlying hardware works.
Also
A Bunch Of Rocks. (It rarely ever hurts to quote that site, where vaguely relevant.
)
[1] Although that leads us into a complexity if it might be there, not there or... a superposition of both and either!