Are the last 2 statements equivalent?

Dim oReportSheet As Worksheet
oReportSheet = Worksheets.Add
oReportSheet.Range(Cells(1, 1), Cells(1,
7)).Columns.EntireColumn.AutoFit
Range(oReportSheet.Cells(1, 1), oReportSheet.Cells(1,
7)).Columns.EntireColumn.AutoFit

What if the oReportSheet sheet weren't active. Would that matter?