楼上的解释基本正确.
补充几点.
1.A + be the same as + B：用于两者比较,……和……一样；
2.the same to,表达相同的祝愿：
A:Happy New Year to you.
B:The same to you.= You too = Happy New Year to you too.
3.The same is with B.B 也一样.接近于 So...B.
主要表达两种或两种以上的情形也适用于另一人或物.
e.g.China is a large country.So is India.
China has a large population.So does India.
China is a large country and it has a large population.
The same is with India.= India is a large country and it has a large population too.
4.feel the same about...不是固定搭配.
实际是在 feel ...about sb /sth 中间插入了一个副词性的状语：一样地/相同地：the same
e.g.I feel pleased with you.
They feel the same about you.（他们对你的感觉和我的感觉一样）