@DavidRicherby
I do not know how long it would take me to write this down more or less formally, but I am pretty sure it can be done, and I would be surprised if it had not already be done somewhere. Actually, I tend to think it would be nice to teach things that way. First it would debunk this nonsense about the infinite tape. Second it would tie together formal semantics with TM, rather than leave a monopoly to lambda-calculus, sort of ghettoizing the idea.