Think of it sort of like blockbuster.
Two guys rented out movies and neither of them brought them back. One guy took 100 movies and never returned them. The other took 15 movies and did not return them.
One guy found them later and was like oh man, I need to return these and pay the late fees. Took them back, and ponied up.
The other dude not only kept them but let other people watch them. No only did he know he had them he called his Attorney and had them say they did not have them. Then when they came to get them said they did not have them. Then when they got a search warrant to come get them raised holy hell about how picked on he was. Then they asked like 10 more times to give them back he lied some more and they found more of course. He refuses to pay late fees, he refuses to take responsibility, he claims they are his, he claims they were planted, he claims they were for bragging rights, he might still have some more...he might have made copies and sold them.
But yes these are both the same.