Are a traditional IRA and a 401(k) without an employer match basically the same thing?

In other words, if we take the 401(k) employer match out of the comparison (either because the employer doesn't offer a match, or because it's already been maxed out), is there any significant difference between a 401(k) and a traditional IRA?

From what I understand, both have tax-free money going in, and get taxed on the distributions during retirement. so if there are differences, I don't know what they are.