No, there is a huge difference. Congress has always had the power of taxation, that was nothing new. Had this law been passed as a tax, it never would have gone to SCOTUS.
What Roberts has done is reined in the 'Commerce clause' which has been stretched beyond recognition, what he has done is also virtually assured the bill will be overturned and what he has done is proved Obama to be the liar that he is.
Obama 'won' a battle, but the war is not over.
He could have done that by voting with the four dissenters and killing ObamaCare dead!!!
Is Congress' power to tax really unlimited? For example, if Congress passed a $10,000 per-gun, per-year tax on firearm ownership (effectively making gun ownership impossible for a majority of the citizenry) would that be a legitimate tax function of the Congress or a violation of the Second Amendment?