Yes.. Here's the dirty little secret of ANY "checkout without account" process.. you still have to collect BILLING/SHIPPING data.. So YES the "create account" and "no account" processes are the SAME.. If you look at the code for these two pages you will see that the code on these pages is similar.. On the back end the ONLY difference between the two customer records is the COWOA flag.. One customer can skip the process of entering their billing/shipping information on any subsequent visits to your store because they can login in and bypass this part of the checkout, the other customer can either create an account or enter their billing/shipping information on any subsequent visits.
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