In a spreadsheet cell 
feed<http://code.google.com/apis/spreadsheets/data/3.0/developers_guide.html#RetrievingCellFeeds>,
 
each entry takes the form:

  <entry gd:etag='"ImB5CBYSRCp7"'>
    
<id>https://spreadsheets.google.com/feeds/cells/key/worksheetId/private/full/R9C4</id>
    <updated>2006-11-17T18:27:32.543Z</updated>
    <category scheme="http://schemas.google.com/spreadsheets/2006";
      term="http://schemas.google.com/spreadsheets/2006#cell"/>
    <title type="text">D9</title>
    <content type="text">5</content>
    <link rel="self" type="application/atom+xml"
      
href="https://spreadsheets.google.com/feeds/cells/key/worksheetId/private/full/R9C4"/>
    <link rel="edit" type="application/atom+xml"
      
href="https://spreadsheets.google.com/feeds/cells/key/worksheetId/private/full/R9C4/srevc"/>
    <gs:cell row="9" col="4" inputValue="=FLOOR(R[0]C[-1]/(R[0]C[-2]*60),.0001)"
      numericValue="5.0">5</gs:cell>
  </entry>


Is the value of the <content> tag always the same as the value of the 
<gs:cell> tag? In all examples I can find, and tests I've run, they are the 
same (in the above example, the two values are both the text string 5). It 
seems the protocol is redundant if the two values are always the same (but 
I can live with it...).

BTW, the context of my question is that I'm developing for 
Android and writing my own class extending GenericXml from 
the com.google.api.client.xml package 
(google-api-java-client<http://code.google.com/p/google-api-java-client/>). 
I'm just wondering if I should test for, or beware of, possible disparity 
between the two values.

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