They are not the same (#76) if there are differences among "iniialization", "declaration", "defnition", and "assignment" from programming point of view. Hope, something in this regards will come from @gfvalvo.
Do want to mean that the top statement of the following is the same as the two statements given below though they produce the identical outputs?
int y = 0x1234;
int y;
y = 0x1234;