When using flexbox, is there a functional difference between <div> and <span>

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I recognize that a <div> and a <span> are displayed differently in a most contexts. They also imply two different structural purposes for an element. But from what I can tell, when using flexbox, elements are displayed the same way, whether they have a <div> or a <span> tag.

Assuming that the these two elements have the same styling, are there any visual differences between between them or will they always act the same when using flex?

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