Yes, on the protocol 1 btc = 1 btc.
But in the practice, in the real world, where people can discriminate based on visible unique histories 1 btc =/= 1 btc. We live in the real world not on the protocol:
https://sethforprivacy.com/posts/fungibility-graveyard/#the-fungibility-graveyard
How many of those Blue Wallet users do you think run their own node based off that list? Lol. But okay whatever you can have the 100k Blue Wallet downloads. What about the other 1.6 million custodial downloads?
Discussion
Sorry, this was done a year before Taproot activation. Keep up