To be niggly, they both do create things.

To be really niggly, they both only create things on their initial use. On subsequent uses, they act more as statements than declarations.

Update: As adrianh kindly pointed out to me, he did say "if one doesn't already exist." To be fair, that's even more accurate than my assertion above because the symbol table entries may very well exist prior to even the first use of 'our' or 'package'.

-sauoq
"My two cents aren't worth a dime.";