They are not the same thing.
Consider these queries:
SELECT *
FROM Orders
LEFT JOIN OrderLines ON OrderLines.OrderID=Orders.ID
WHERE Orders.ID = 12345
and
SELECT *
FROM Orders
LEFT JOIN OrderLines ON OrderLines.OrderID=Orders.ID
AND Orders.ID = 12345
The first will return an order and its lines, if any, for order number 12345
. The second will return all orders, but only order 12345
will have any lines associated with it.
With an INNER JOIN
, the clauses are effectively equivalent. However, just because they are functionally the same, in that they produce the same results, does not mean the two kinds of clauses have the same semantic meaning.
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