I have never thought of such a distinction between "bits" into "data bits" and "switching bits".
From a circuit perspective that makes kinda sense, but from the abstract "bit" perspective, the "switching bit" is a mechanism that operates on bits which in the end are also data. In other words there is only one type of bit: the data bit, and the switching comes on top of it.
It’s just a matter of perspective. Procedures and memory are the same, and they’re also different, depending on how you want to look at it.
I was referring to transistor base bit - the way it 'switches' the circuit on/off. That bit is the primordial creator of 'logic', IF branching, compute and the intelligence.