To use the verb to be in this scenario, I demand a one-to-one correspondence between numbers and images. If a number y can represent two distinct images x1 and x2, then we can't use "is", we can only use "can be".
I think everyone here understands that we require information beyond the number itself to get the image. I agree that a more accurate (pedantic) verb is that a number can store or represent an image. That implies that the number alone is not sufficient to get the image.
The thing is that while f can be in theory anything, it will be one of few things in practice. We can say what f is very simply. While knowing f is important, it's also easy to the point of trivial, so some people here are comfortable being less accurate and just saying "a number can be an image."
This reminds me of philosophy of identity discussion me and a friend used to go through. He thought he could fit a Miata in his old-school Suburban - but maybe he'd have to take off the side mirrors. But if he's allowing the side mirrors to be taken off, then how much is too much before it's no longer a Miata?
Such lack of precision is only tolerated because computation is fast and cheap. I would love to see people trying all f mappings with the help of an abacus! Let's be thankful that we live in this golden age.
I'm not trying to continue an argument, but rather just point out that the philosophy of identity can be an elusive thing.
Take an image x, decimate it, and obtain a lower-resolution version of it, which we call z. Are x and z the same image?
Mathematically, no. But when displayed on the screen, then most people would say they are the same. Of course, it depends on the definition of is, but such discussion would be utterly pointless. If we use the same definition, then there's no ambiguity.
An image is a 2-dimensional array. Say it's a M x N array. Suppose we use RGB so that each pixel is represented by 3 bytes. Then you have an M x N x 3 array of bytes. There are infinitely many mappings from the space of all M x N x 3 arrays of bytes into the reals. Of course you can transform the array into a number. But you can do it in many, many ways. If you know what mapping was used, and if the mapping is invertible, then you can obtain the M x N x 3 array of bytes from the number. If you don't know what mapping was used, or if the mapping is non-invertible, then you can't obtain the M x N x 3 array from the number.
So, I claim that an image is NOT a number. I claim that an image is a pair (y,f), where y is a number, and f is an invertible mapping from the space of M x N x 3 arrays into the reals. You guys are looking at y, and forgetting f. That's why an image is not a number, the image is x = f^{-1} (y). In short, one must know f, and f^{-1} must exist.