Correct, they are not identical. My comment was purely about that Nuendo will have all features in Cubase, and I assume that includes the cpu-handling mentioned. I don’t expect Cubase - only - to handle 14+ threads while Nuendo can not…
Then there are a few things that work a bit differently (it’s my understanding that VCA faders are such a thing).
But it’s also said that they aim to make such differences more harmonized in the future: