Meh I dunno I agree they are the same beats and all but the definition of a legal sample is "A small sampling of an artists work measuring under 29 seconds total"

This doesn't include looping to make a full song out of a single sample and also does not always have to be cleared with the sampled artist. This was decided in court back when Pauls Boutique came out and earlier again during Run DMCs Raising Hell album and Public Enemys It Takes a Nation Of Millions album.