no they are not the same.
The extend identifies the superclass to be used by the container when it is translating the JSP page into a
Java Servlet, there is no default value for it and container is free to make its own choice of JSP Servlet class to choose when you don't define one ( the preferred way ). If you choose to define one you must use a superclass that implements javax.servlet.jsp.HttpJspPage for to handle HTTP protocols, or you must use a superclass that implements javax.servlet.jsp.JspPage for other protocols.Usually container providers put a lot of effort into their superclasses to tune them so your best bet is to stick with theirs.
