They are different, emit may or may not produce a code like:
var result = null;
/* YOUR CODE HERE */
return result;
The situation seems to be like "no difference between {.importcpp.} and {.importjs.}" for Js backend. https://forum.nim-lang.org/t/9922
If "{.importcpp.} == {.importjs.}" in js compiler it is confusing why eg. in "dom.nim" both pragmas are used.