let's look in this example: http://dbpedia.org/page/Berlin
what's the difference between "owl: sameAs" and "is an owl: sameAs of"
owl:sameAsis a symmetrical property, therefore A owl:sameAs Bthey B owl:sameAs Amean the same thing. Given one equivalence, the other is also trivially true.
owl:sameAs
A owl:sameAs B
B owl:sameAs A