That's not universally correct. Kettle/fermenter calculations will be the same in that case but they are intended to be different numbers. General recommendation is to use target:kettle for most recipes as OMB points out, for several reasons.
You can use target:fermentor in the recipe editor in certain cases, but you can't switch back and forth on the same equipment profile. It is suited more for brewers that have frequent brews of the same beer on one process, where transfer losses are important. At a homebrew scale, it should only be used for that one recipe with the same equipment and profile every brew day. It's pretty useless for copying or sharing. You can't carry, for example, an 85% efficiency estimate from a weissbeir to an IPA recipe (hops absorption will be different), or from a 7 gallon kettle to a 10 gallon (dead space loss and boiloff rates will be different).