I don’t find it helpful to say they’re the same considering the number of people constantly asking or assuming evaporated milk is condensed milk in recipes. It’s one of the most common comments and mishaps in recipes that contain one or the other.
Just a couple of weeks ago someone was griping about how the pumpkin pie recipe they were making contained two cans of condensed milk and sugar and it wasn’t until I asked if the recipe wasn’t calling for evaporated milk rather than condensed that this person realized the mistake.
And anyway they’re not the same for someone who says that evaporated milk is off-putting because it contains carrageenan and disodium (or sometimes dipotassium) phosphate, as sweetened condensed milk is just milk and sugar if you buy a good brand. There is some evaporated milk with no carrageenan, though.