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No, Ubuntu and Debian aren't the _same_ distro.
RHEL and CentOS are indeed the same distro (bug by bug and feature by feature). I'm not talking about derivatives, instead they are exactly the same except that CentOS doesn't have any Red Hat logos.
In short, CentOS is built using the same SRPM packages than RHEL is built. Edited 2012-10-22 21:11 UTC