... and basically states they are ALMOST equivalent ... but not quite.
The entire RFC3305 is about the confusion about URI, URL and URN and the conclusion is that there needs to be work done to clarify the confusion: tools.ietf.org/html/rfc3305#section-5
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There is no formal differentiation that is definitive.
This comes the closest to explaining the difference:
tools.ietf.org/html/rfc3305#sectio...
... and basically states they are ALMOST equivalent ... but not quite.
The entire RFC3305 is about the confusion about URI, URL and URN and the conclusion is that there needs to be work done to clarify the confusion:
tools.ietf.org/html/rfc3305#section-5