The abstraction is sort of the point. Using the 'man day' as a measurement has a number of pitfalls, including:
- If the team isn't familiar with the tech they are going to be using, then it can be really hard to give real-time estimates of how long a task might take. They are much more likely to be able to give good relative estimates - e.g. "task A will probably take twice as long as task B".
- Different people work at different rates! If you use 'man days' you pretty much have to change the time estimate when a task is passed from one developer to another. Who defines how much work constitutes a 'man day' anyway?
If you want to estimate man-days it's a simple calculation:
user points in story / average user points per developer per day = estimated man days