Yep. Mostly the same. Hence the reason I question why FreeBSD might be worth it. The overlap of OSX and FreeBSD at the shell is quite great, but you can't run a lot of OSX apps on FreeBSD. I'd venture to guess you could run a lot more FreeBSD apps on OSX.
I will never get used to the trailing slash on source arguments in BSD cp (that copies directory contents rather than the directory itself)! The first thing I do on an OS X machine is install GNU coreutils.