Escapes in CSS identifiers are equivalent?

Are escaped characters in CSS reserved identifiers equivalent to the 
literal forms?  Or, rather, are the identifiers then equivalent?  
Observe:

@impo\rt \url("style") \screen;
:ac\tive:first\-line {
    background\-image: \none;
    }

If the escaped forms are equivalent, the grammars of CSS1, CSS2, and 
CSS3 need an overhaul.  If the escaped forms are not equivalent, the 
CSS object model needs a way to differentiate between escapes and 
literal characters.

-- 
Etan Wexler