Is the Transfer case oil & Gear oil the same ?

Just curious, isn't 'Transfer case fluid' & 'Gear oil' the same thing since they are both SAE 75W GL-4 ?
Both of the below fluids have the same numbers for use in our BMW's.
Has anyone ever used the 'Ravenol' yet ?

"BMW Gear oil(Transfer case fluid)"
http://ift.tt/1qAzBui

"Gear Oil - Transfer Case Oil - RAVENOL TF-0870"
http://ift.tt/1qAzzTc
Specifications, Applications, and OE Reference Numbers:

BMW DTF-1 83222409710, 83222397244, 83220306816 for Transfer Case xDrive: ATC300, ATC350, ATC400, ATC450, ATC500, ATC700

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2006 Alpine ,325xi sedan,Terra, steptronic,Xenon,heated seats,Premium package

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Is the Transfer case oil & Gear oil the same ?