With respect to calculations of gross and taxable estates for a married couple, as far as the unlimited marital deduction goes, are the following structures one and the same in terms of what qualifies as an unlimited marital deduction?

Structure A: No joint accounts, but non-retirement assets split 50/50 as Individual accounts with Payable on Death (POD) or Transfer on Death (TOD) designations to the other

Structure B: All non-retirement assets are owned as Joint accounts WROS (with rights of survivorship)