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Rolled oats would have the same nutritional content as nothing has been removed during the processing from steel cut to rolled (just steamed and flattened). They would likely have more nutrients available to the body if anything, as they've been effectively pre-digested a bit. However, rolled have been shown to elevate blood glucose more rapidly than steel cut, which can have negative effects in the long run. My feeling though is that they're bloody oats, not doughnuts, so the difference is probably not to be worried about unless you're diabetic/pre-diabetic.
Rolled oats don’t have the same nutrients available to the body as soaked and slow cooked steel cut. That’s what I’ve read anyway.