FranticFish - 12:08 am on Feb 12, 2010 (gmt 0)
They are the same in blogging software because your blogpost title = your h1, your title tag and your url.
But they do serve different purposes.
I like MS's advice. The title is undoubdtedly the most important for SEO. The url can be a condensed version of this (for easy type-ins) and the h1 can be a longer version for more detail.