Well, it is not exactly the same. The problem is, that while taking a picture, you render a three-dimensional space on a two dimensional film image. Objects that are closer to your camera will be "distorted" different from objects that are farer away. While enlarging, all "picture points" receive the same transformation. So on a WA Image, you may either correct the foreground (e.g. a tree) or the background (e.g. a building).