It depends on what you mean by "the same". It is already "the same" in the sense that the CAR and CDR of both NIL and (NIL) are all NIL. They just aren't EQUA

It depends on what you mean by "the same". It is already "the same" in the sense that the CAR and CDR of both NIL and (NIL) are all NIL. They just aren't EQUAL, despite the fact that their CARs and CDRs are EQUAL (in fact, they are all EQ).