[IAmBroom]

Clever. I had to read that repeatedly to get it.

Cf: The difference between theory and practice is: "Practice works, in theory."

[alpaca128]

I heard it as "in theory, theory and practice are the same"

[Izkata]

I've heard that style too, with the addendum "in practice, not".

[SlowTao]

I have heard the same thing from Grid based electrical engineers. The grids fails in theory but works in practice.

[gnerd00]

"In theory, theory is ninety percent of practice; in practice, theory is ten percent of practice"