Much like taking any other mind altering substance, it is an intentional distortion of reality. Whether you're using to get away from it (escapism) or just to enhance it (entertainment), video games are another form of said distortion.
If we were to agree that it is an art form, then you'd have to admit it's probably the most abstract of them. It's a medium that lets you do a lot of stuff that others won't let you do. They have a lot of absurd(ist) logic that you just go along with because it's a video game.
The kind of stuff that if it were in a movie, TV show or book would suspend your disbelief and make you think "Bullshit!"