As mentioned, theres no difference if purchased from a legitamate source.
Personally, I always buy from the Microsoft store, and download the ISO. Then burn to disc. I no longer purchase a hardcopy from the store.
I typically burn to a LightScribe disc. That way my copies still look quite nice.
Not that the MS store is the only legitimate place to get it, just my personal prefrence.
If you are NOT getting it from a legit source, then NO. They are NOT the same. Illigetimate copies have things removed and/or added that do not belong. Which may very well cause harm your computer and/or put your personal information at risk.