Is "A B %ES; C D" equal to 'A B "" C D'?

[Costello, Roger L.]

The specification says this about ES:

Used in whitespace separated lists when empty string is one of the values.

Recall that in XML an attribute's value may be delimited by either double or 
single quotes.

So, are these two whitespace-separated lists equivalent?

                "A B %ES; C D"
                'A B "" C D'

/Roger