There is an equivalence between cellular automata and formal systems, you can code one into the other and vice versa. But in the the cellular automata (CA) the rules of inference are fixed and are pretty simple (for instance, the universal two neighbor, two state rule 110). So all the rules of the formal system that is coded into a rule 110 CA (also a formal system) must be coded mostly in the input. And vice versa, if you have a formal system resembling rule 110, you can code your axioms into inference rules in a different formal system.
Is this correct? Do this exchangeability between axioms and rules have any meaning for the foundations of logic and/or mathematics?
Cellular automata are considered a subset of the formal systems, so, what you say about axioms and rules being relative is correct. I actually remember reading something about that a long time ago in a book about automatic theorem proving, but I cant remember the details. Regarding the philosophical meaning of this, my view is that it only shows how many options you have when choosing a formal system to code your model of interest.