'That's not the same'

I'm intrigued by the frequent of those words to reject a proposal that things be done differently.

I once said to someone who planned to visit Switzerland, that I should prefer to stay at home and look at pictures of Switzerland, and that great savings could be made if only all prospective sightseers would do the same.

'That wouldn't be the same' she replied.

Would I have suggested it if it were the same? Imagine the conversation.

'Instead of travelling all the way to Switzerland to look at the scenery, you could travel all the way to Switzerland to look at the scenery'

'But that's exactly the same' would come the reply, and rightly this time.