Of course, they are still entirely different elements. Just changing their display CSS rule doesn't change that. They will each still react to their own CSS selectors and all other mechanisms that depend upon element identity.
Visually they will render similarly, but that's the extent of it. [ September 28, 2007: Message edited by: Bear Bibeault ]
However, the display: rules are subject to default settings. So <span style="display:block"> is not equivalent to <div> because <div> carries along different default settings for margin-top and so and likewise <div style="display: inline..."> is not equal to <span>, as can be seen in the examples below: .....
William Butler Yeats: All life is a preparation for something that probably will never happen. Unless you make it happen.