この二つの例の文法は以下です：
A doesn't have the same (noun) as B.
A is not the same (noun) (as B).
A has a different (noun) than B.
例文：
I like both cow's milk and soy milk, but cow's milk...
...doesn't have the same smoothness as soy milk.
...just isn't the same as soy milk.
...has a different fat content than soy milk.
smoothness = 飲みものの場合、飲み込みやすさ
fat content ＝脂肪分
cow's milk = 牛乳
soy milk = 豆乳
日本 
アメリカ合衆国 
