Similar, but not equivalent.
There is a meaningful difference between:
a) Accidentally shooting down an airliner in your own territory during a period in which you have very good reason to suspect imminent attack, and
b) Accidentally shooting down an airliner over the targets territory, far from your own land, while acting as the de facto navy of a third country that is currently engaged in a brutal and unjustified war of conquest against the target.
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But this is academic, anyway. So far there is no evidence establishing any link between the Iranians and the cause of this crash.
