Maybe not the opposite but surely something different. Influenced by mathematician George Spencer-Brown, Luhmann saw making a distinction as a key to understanding social systems. This is not in the same line of discussion as Derrida’s emphasis on ‘diffèrence’, and I don’t think there’s much direct connection with Wittgenstein’s thought (see Christis 2002), but there are some similarities. As for Wittgenstein, that’s an intriguing question. “Don’t ask for the meaning, ask for the tags.”
Christis, J. (2002). Luhmann’s theory of knowledge: Beyond realism and constructivism? Soziale Systeme, 7(2), 328–349. doi.org/10.1515/s…
Skoblik, K. (2024). The question of category: A reconceptualization through Luhmann’s systems theory. Systems Research and Behavioral Science, 41(3), 428–438. doi.org/10.1002/s…