If you use a loose definition of "rewrite" then yes, obviously, but that's not a very useful definition or associated observation. It doesn't make a distinction

If you use a loose definition of "rewrite" then yes, obviously, but that's not a very useful definition or associated observation. It doesn't make a distinction useful for guiding behavior. If we use a stricter definition of "rewrite" to mean changing the logic as well as its expression in code then that is much more useful and precludes refactors. Also, anyone who can't see the difference between basic logic and its expression in a particular notation (code) probably shouldn't be doing either except under strict supervision of a real software engineer.