在lzm的语法总结中，认为在某些情况下the same as 与the same that等同。而本人在搜集了若干og中关于the same as 的用法与解释之后，总结如下，希望各位高手予以批评，指正。

 the same as 与the same that 的差异
首先请看og174及其解释：
174. A letter by Mark Twain, written in nayear as The Adventures of Huckleberry Finn were published, reveals that Twain provided financial assistance to one of the first Black students at Yale Law School.
A. A letter by Mark Twain, written in the same year as The Adventures of Huckleberry Finn were published,
B. A letter by Mark Twain, written in the same year of publication as The Adventures of Huckleberry Finn,
C. A letter by Mark Twain, written in the same year that The Adventures of Huckleberry Finn was published,
D. Mark Twain wrote a letter in the same year as he published The Adventures of Huckleberry Finn that
E. Mark Twain wrote a letter in the same year of publication as The Adventures of Huckleberry Finn that

In this sentence, the relative pronoun that should introduce the clause The Adventures ... published to make a relative clause modifying year. Also, the singular title of the novel demands a singular verb: for example, one would say, "The Adventures of Huckleberry Finn is (not "are") a great book." Only C, the best choice, satisfies both requirements. Choices A and D incorrectly substitute as for that to introduce the relative clause. Choice A also mistakes the novel title for a plural (were published). B confuses meaning (written in the same year of publication as). E creates a similar confusion of meaning, and both D and E are awkward and imprecise because that is too far away from its referent (letter) to be clear.

解释中清楚而明白地指出：在此句中需要一个关系代词来引导定语从句修饰year。而A错误地用as代替that来引导这个从句.......。 由此证明， the same as 与the same that的用法是有区别的。 我认为这里由于A letter by Mark Twain, written in the same year that The Adventures of Huckleberry Finn was published,
注意前面一个的动词是written ，而后面一个的动词是published 所以这里只能用that来引导而不是as。
那么我们是否可以认为the same as 比 the  same  that 更要强调动作的相同性。
大家再看看og上其它的例子：由于下面各句中，the same as 比较的针对两个东东的动词都是一致的，所以as后面有大量的省略。
12   D. Because new small businesses are growing and are seldom in equilibrium, formulas for cash flow and the ratio of debt to equity do not apply to them in the same way as to established big businesses.

25 explain:The third verb phrase in the series describing bulls and cows should have the same grammatical form as the first two.
这里as后the first two 省略了verb phrase 及should
54. Galileo was convinced that natural phenomena, as manifestations of the laws of physics, would appear the same to someone on the deck of a ship moving smoothly and uniformly through the water as to a person standing on land.

80. Salt deposits and moisture threaten to destroy the Mohenjo-Daro excavation in Pakistan, the site of an ancient civilization that flourished at the same time as the civilizations in the Nile delta and the river valleys of the Tigris and Euphrates.
这里as后省略了did

109. Legislation in the Canadian province of Ontario requires of both public and private employers that pay be the same for jobs historically held by women as for jobs requiring comparable skill that are usually held by men.

但在xdf补充题中
22. In its most recent approach, the comet Crommelin passed the Earth at about the same distance and in about the same position, some 25 degrees above the horizon, that Halley’s comet will pass the next time it appears.
(A) that Halley’s comet will pass
(B) that Halley’s comet is to be passing
(C) as Halley’s comet
(D) as will Halley’s comet
(E) as Halley’s comet will do
d
因为此处动作都是是 pass，故可以用as来引导从句。只是前后的时态不一样，所以为了强调这一点， as后的will 没有省略。