Yes of course mathematically it's the same
during years I thought it was the same, e.g. if you listen a waltz and blues, all divisions fall the same time, but it's obviously not the same groove, even if you can divide the 2 rhyhtms (blues and waltz) in 3
For a musician, mainly for the drummer, it's completely different to divide a bar in 3 (a waltz) and a time in 3 (a blues) because the accents don't fall at the same time : in a waltz you'll have 2 snare in a bar, while in a blues you'll only have one, and the hi-hat will do the 3 division
so mathematically you can say it's the same, but musically it's totally different, and it's not just musicwriting-thing, it's a totally different groove to your ears