I guess that although it is equivalent, logically - there is an emotional difference.
In the latter case, you are cheating on somebody that you know personally. I'm fairly sure that our wiring is such that this is a 'simpler' case. ie humans tend to work together (when they do) with people they know - and consider strangers to be potential enemies.
So yeah... I think it is different.
But whether either case is right or wrong depends on your philosophy, game plan for life, and or religion.
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