That’s kind of a stretch. The “breathing life into lungs” is a figurative way of saying “giving life to” or even “putting life into”. We don’t breathe “life”, we breathe “air”. And throughout time the act of breathing is associated with being alive. It’s visual and testable. When someone stops breathing, they die. No one dead breaths. So if you’re breathing, you’re alive.
The Bible also mentions the life of an unborn child multiple times, and no one today would say a fetus isn’t alive.