Read this: http://en.wikipedia.org/wiki/Construct_(philosophy_of_science)
Then replace "Ideal" with "Software".
TCP is a protocol. The software that implements this protocol is a software construct.
IP is a protocol. The software that implements this protocol is a software construct.
IP uses IP addresses. These are a software construct. An IP Address has (almost) no physical reality, it's a relationship between a host and a network. It is written in a file and the state of some magnetic media is a physical manifestation of the software construct.
IP connections use a Port. These are a software construct An IP Port is a relationship between messages, buffers, sending software and receiving software. It has (almost) no physical reality; it's a state that will be true of memory components that correctly implement the IP protocol.
Indeed. All Software can be called examples of Software Construct. Software itself is an idealization, so trying to subdivide "Construct" and "Software Constuct" is rather silly. They're all idealizations.
Physical manifestations of software is the state of bits on magnetic disks, optical CD's or in semiconductor memory.