At least for Maid omni to Maid erc20 it is exactly the same example.
As for the name change we do have precedence, company reorganisations 1 to 1 par value stock security swaps are not taxable, at least in UK:
Other examples of name changes: US dollars outside of the US are called EuroDollars officially. 1 to 1 par value transfers never seen a tax event generated as there is no gain or loss and most tax obligations only kick in when there is a redemption (transaction/sale). 1 to 1 par value transfers by definition cannot fall in that category. USDT is usually named differently depending on the protocol, especially when you do the transfer it shows up in the transfer log as USDT OMNI, USDT ERC20 etc.
All that said still better to run the USDT Omni → USDT ERC20 account by your accountant. Ask them if it makes any material difference if the name changed. Only way to be sure for you jurisdiction.