Understood; they're not the same. I guess their sameness is a very common misconception. Once an idea takes hold, it often persists, particularly when it originates with an "official" source (GM TechLInk, in this case). Most recent mention on this site seems to be here:Manual Transmission and Transfer Case Fluid has the same viscosity as the now obsolete-spec Dexron III-H, but it does not have the same chemical signature as the Dexron III-H.
Dexron IIIH which GM sells as Manual Transmission Fluid.