They are totally different format: different structure, different keyword, different time date format, different escape way, different language specifying way...
Their common parts are only both used for feed and both use XML.
And even more, interoperability of RSS 2.0 itself is horrible, RSS 2.0 standard left too many details in not specified situation, such as how to deal with relative URL...
For more infomation, you can read https://www.intertwingly.net/wiki/pie/Rss20AndAtom10Compared
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