The basics yes, everything is the same, but left the "rice and beans" already changes everything. It changes the syntax of the SQL command (not deep, but incompatible in various details), and mainly changes what can be configured in the database, various optimization forms.
It's possible to make the same model fit well, but this is achieved with the "least common denominator" technique that will always make the application a little bit wanting. In some cases it may not be a big problem, in others it can be a huge problem. It has several features that is only found in one of them. But there are also several that are just the same in both.
So I find it silly for the person who loves PDO, Entity Framework, and the like, for the reason that they abstract the database and allow you to change the provider later. If it were simple then I would love it, but in practice if you do this yourself, the application will suffer. Fortunately, most end up "abstracting" the database but optimize for one and never change (which is the opposite of what she thought she was going to do). This is one of the biggest lies ever told in computing .