Wrong. That's like saying car brand A convertible and brand B convertible aren't convertibles. Both cars fall into convertible form factor but where they differ are performance and capabilities. For tablet use which is primarily web surfing and media consumption I find the SP4 better and more capable than my Android then iPad tablets due to better multitasking, full desktop Chrome browser with plugins, ability to easily have four or more windowed Chrome browsers opened, play three if not more videos simultaneously vs one, adjustable kickstand, non-distorting front facing speakers at near to max volume, superior keyboard/trackpad/fingerprint cover, flexibility with playing media sources from not only internet streaming but also internal storage, SD card, USB flash or LAN network storage and productivity is unmatched due to professional software availability and ability to output to external large screen display.
SP4 multitasking three simultaneous YouTube, Twitch.tv and movie videos and virtually unlimited windowed Chrome browsers.
TouchWiz/Android multitasking a close 2nd limited to two simultaneous Twitch.tv and movie videos and two mobile Chrome browsers.