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Your example literally describes earth and neutral being separate. Having the same potential doesn’t mean they’re the same thing. One returns current in normal use, the other in fault condition.
If they weren’t separated, it would be a TNC system (terra neutral combined) which is highly uncommon.
Either way. I’m an electrician, and I have no idea what the point your making actually is, or why you think neutral and earth are the same.
Nef-
Fair enough, but if an RCD fails (which they do) I would be happy that Neutral and Earth are tied to the same point (somewhere) because the fault current has a path to flow to instead of leaving a case live (the main reason for doing earth continuity tests as part of electrical safety testing). That is unless you are running a floating supply that is not referenced to earth (which we generally don't unless you are working with control systems or some lab applications)
eskay
Yes an no - Our system relies on earth being the fault path and that is why neutral is at the same potential (theoretically). When a class 1 appliance's case goes live, traditionally a large fault current would flow to earth and blow a fuse/mcb and therefore protect you and me.
You are correct though in terms of an RCD and the imbalance in current flow when a N-E fault is in effect when something it turned on, I was incorrectly over simplifying it.