Yes, risk might be the same but consequences are totally different. Ask yourself if 'Forced Landing at Night' or 'Ditching' form a part of the PPL Syllabus or Night Rating training. Obviously not.
Actually on my PPL I was given some instruction around ditching e.g. ditch near ships if possible (although not directly ahead of them) and land parallel with the wave crests rather than against them. Not sure if it's officially in the syllabus or just a helpful instructor.
Rather different from my night rating where I was told in the event of an engine failure to "switch your landing light on at 50 feet. If don't like what you can see switch it off again."