My ramblings.......
I don't buy some of the arguments above. Mathematics is the same the universe over, because mathematics is 'a way of describing things'.
Folks often confuse 'mathematics' with 'the study of numbers' or 'the study of logic'. I think this is a superficial understanding of mathematics.
Mathematics is the study of patterns. If some bug-eyed green alien in a far off galaxy sees the same patterns in nature/physics, they will come to the same mathematics as us. If not, then they probably won't. It is merely a 'tool' that we have invented for ourselves that allows us to interpret the world.
That being said, there are some interesting 'exceptions' that become 'universal truths'. I will give an example - the 5 Euclidean solids. Whatever universe you might live in, in however many dimensions, &c., &c., you will always come to the conclusion that there are only 5 regular 3 dimensional shapes. If you did not even have a body living in a physical world, you could still come to the same conclusion. So, is this an example of 'mathematics', or the discovery of something bigger, more fundamental, that exists only as a thought and can never exist in reality, a 'universal truth'?
The conventional breadth of study considered to be 'mathematics' includes both representations of what we perceive (that is, a description of the physics we observe) and these other 'discovered' parts that would always exist in a virtual reality.