Those two things are not equivalent at all. I don't think you understand what you are talking about. S-expressions define a class of syntax styles. By themselv

Those two things are not equivalent at all. I don't think you understand what you are talking about. S-expressions define a class of syntax styles. By themselves, they have no semantic characteristics at all. Macro's are a way in which the compiler rewrites the syntax tree based on user programs. Do you see the difference?