I believe that all HDMI accepts up to 10 bit color while DVI has a limitation of 8 bit color. There are other differences as well. While the two are compatible, it is not accurate to say that they are identical. Likewise, HDMI 1.3 takes things further with expanded 12-bit deep color and additional characteristics and bandwidth possibilities that DVI is not current equipped for.
It is also important to note that inputs on televisions may not be setup for PC input using standard VESA resolutions like XGA. Instead, they may only support ATSC/NTSC resolutions which may force someone to tweak their PC's resolution to one of those standards - more complex then some may wish to deal with.
While they are close, it is inaccurate to say that the two are identical on their ability to carry video. They are just very close and typically compatible.
Of course, DVI may or may not be HDCP compliant, while HDMI always must be.
Also, DVI-I includes the ability to carry analog video, which HDMI is incapable of doing.