It's the same tank just emptied and refilled with fresh saltwater, sand etc...
I moved house about 5 years ago, got married, kids etc. I fragged most of the my tank and gave them away before moving house but ended up loosing most of my stock during the move. It was a bit disheartening and although I set the tank up after the move it just ticked over with a few fish a corals for the last 4 years. It was only a few months ago when I realized it was a lost cause to try and turn around the tank and decided to start afresh.
-Simon