If I'm reading the post correctly.

One seems to speak to the way the IRS views or categorizes this income and the other is what the financial realities are for this mode of income.

But, I'm not OP so IDK I'm just going off how interpreted the post.

Sorry I meant in the sense that the income is treated the same plus the benefits of additional deductions. You don’t typically get additional deductions or reimbursements for a normal commute job (for instance gas, maintenance, licensing, etc) that you might see for say…well my wife is a good example as a veterinarian. She’s fully reimbursed for CE, licensing, and other items required for her job.