It is not the same.
In terms of total ml or l or whatever alcohol ingested, sure, drinking one 8% drink would give you the same as two 4% drinks.
However, you’d also get almost double the non-alcohol liquid
If something is a percentage of something else, it means “parts per hundred” (per-cent, cent is one hundred like in dollar cents) so 4 percent means 4 parts per 100 – – > 4 oz of alcohol per 100oz of drink
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