from Arduino.h
#define HIGH 0x1
#define LOW 0x0
#define INPUT 0x0
#define OUTPUT 0x1
#define INPUT_PULLUP 0x2
HIGH and INPUT_PULLUP is clearly different values but digitalWrite handles them identically, so no difference in electrical behaviour.
from wiring_digital.c
void digitalWrite(uint8_t pin, uint8_t val)
{
uint8_t timer = digitalPinToTimer(pin);
uint8_t bit = digitalPinToBitMask(pin);
uint8_t port = digitalPinToPort(pin);
volatile uint8_t *out;
if (port == NOT_A_PIN) return;
// If the pin that support PWM output, we need to turn it off
// before doing a digital write.
if (timer != NOT_ON_TIMER) turnOffPWM(timer);
out = portOutputRegister(port);
uint8_t oldSREG = SREG;
cli();
if (val == LOW) {
*out &= ~bit;
} else {
*out |= bit;
}
SREG = oldSREG;
}