Point 101 in CLAUSES & comparatives is defined as
‘THE SAME’ (+ NOUN) + ‘AS’ + CLAUSE
Sadly there is no mention of whether this is only finite clauses because in iWeb a great deal of the following verbs are participles suggesting this is usually followed non-finite clauses.
the same as * * *
Here we include only those that show the following S-V. What we notice is that it seems to refer to past times.
|2|| THE SAME AS IT WAS IN THE||287|
|5|| THE SAME AS IT USED TO BE||207|
|8|| THE SAME AS IT WAS BEFORE .||143|
|9|| THE SAME AS IT HAS ALWAYS BEEN||132|
|10|| THE SAME AS IT HAS BEEN FOR||124|
| THE SAME ORDER AS THEY APPEAR IN||94|