Those three are not the same thing though. They might render the same visually with the most popular visual user agents, but that's about it

Looks like a duck, quacks like a duck… but is semantically different, except for when most people interact with them.

My point wasn’t that they are identically - my point is that 99% of the time they achieve the same effect. Or they would be if I had swapped the <p> tag for a <span> tag.