dr. bill, surely you realize that I was not intending to tease you? My point is simply to question your implicit assumption that the grammatical subject of a sentence remains unchanged when the sentence is restructure as you have done.

Frankly, I believe that assumption is incorrect, and one could substitute any other example using "is" in the sense of "equivalency" -- but an example using the terms figuratively, rather than literally, is probably a bit more clear.