They are NOT the same....
What you all are failing to take into consideration are the fitlers, envelopes and amps inside a hardware, standalone sampler, which greatly affect the sample. Take the sample out of it's original domain by 'importing' the sample into something like HALION (God Forbid! see below

,etc, the sample is no longer going to sound the way it did inside that stand alone sampler. Some people say they can't hear a difference, but that doesn't mean there isn't one! To me, there is a huge difference. It's like when people tried to say that there is no sound loss in MP3s!
They actually believe that! They download these small, crappy files and think it is the same as the CD, and you can't tell them otherwise. So, yeah, some people can't hear a difference.
But there HAS to be. Maybe not in the wav itself, but surely in how the wave is processed, and eventually, heard by your ear.
It HAS to be different. The two playback systems are different. The envelopes filters and amps are different. The quality of your soundcard, etc, may not be as high quality as the built in Balanced output jacks of
a Roland S760 or Akai S5000.
Therefore, the sound has to be different. A good example, is all of the DXI synth stuff. To me, it all sucks. You can't tell me the FM7 or FMHEAVEN is really a dx7. I die laughing when I hear statements like that. They are toys.
I guess if you've never had a dx7, you may get fooled? But no way is it the same. Not even close.
So, to me, there is a difference between stand alone samplers and soft samplers, in your pc.
In conclusion: SOME samples, in fact, quite a few, sound fabulous in your pc sampler. I am starting to use GS, and I'm sure many of the sounds will 'import' or 'convert' very favorably.
As for HALION, which is a software sampler I tried extensively, check this out:
HALION stinks! It plain out stinks! It does not 'import' samples properly, ruining Roland samples and most of the newer akais as well.
The bottom line to me is how the samples sound, so it doesn't matter how it works if the samples don't import or convert well.
Check this out: I spent many 17 hour days converting a huge library to HALion files because I thought HAL was going to be the answer. Shocked, was I, when I started playing them back, one by one, over the following days. Glitches, loops didn't import, Roland samples are not compatible, and even some of my favorite Akai samples were butchered by HAL's importing process.
Do what you want. I'm switching to Gigastudio, starting yesterday, and I'm putting GS in a separate PC, and I'm going to try this all again.
HALion was like a toy. A bad sounding toy. SOME of the samples sounded great in HALion... my problem is that waaaaaay too many samples didn't convert well. Therefore, I find Halion totally useless. I tried it, it failed MY test. I do NOT recommend HALion to anyone.
Boy, did I waste a lot of time trying to get it to work...
I'm glad to be done with it. Never again.
You can't tell me there is no difference between samples, samplers, and sound quality.
There most certainly is.