Does Bill Gates have abs

His car probably has abs (automatic braking system brakes).

He, like every other human, has abs in the sense of abdominal muscles.

Abs also may refers to developed abdominal muscles, in Gym's academy. The question has been asked on this sense. Abs may means "abdominal's" (muscles).

However, when we want to refer to the abdominal muscles on a human Anatomy class, we don't say "Abs".