I think you are labouring under some fundamental misconceptions about what REST is about.
The URL used to access a resource really is a detail and actually should not matter to the client. URL's should really be "discovered" by clients anyway if they follow the HATEAOS principe that is one of the tenets of REST.
Essentially you are right though: either URL could represent the resource you are exposing in the end, but as I say, this really is a detail and it comes down to preference in many cases at what URL you expose something. The point of HATEOAS is to allow you to change the URL's that are used to access resources at-will without affecting clients that work against your existing services.
The following URL's might help you understand some of the properties that make services truly RESTful:
[disclaimer: just because HATEAOS is a principle of REST does not make it easy to do. You will find most of the services on the web do not follow this principle strictly at all, as evidenced by their documentation which is full of URL templates; not the way services should be documented in the ideal world. I'm struggling myself to find good examples of truly RESTful services and clients...]