They might be the same, but often, future proof code is written with a future requirement in mind, and extra "hooks" added in to allow easy addition of that future requirement.
For example, you might add an orm to abstract the db specific SQL, even though you only run off one database type, because it allows you to switch in the future.
For example, you might add an orm to abstract the db specific SQL, even though you only run off one database type, because it allows you to switch in the future.