It's still different.
In a pure tipping system you can opt out by not tipping at all, so it naturally encourages type II misbehavior: false negative.
In Steem you're forced to tip, so you'll make judgement on targets, although perhaps it's random targeted, it's more natural.
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Well I did say it was convoluted :D
Another difference is downvoting, which is a pure tipping system won't have.
And in a pure tipping system, IMHO it's easier to manipulate the trending page by tipping to yourself or sock puppets, perhaps it can be limited by a fee bounded or other limitation, but it's still weaker than stake weighted voting. Just my own opinion though, I could be wrong.