Difference between rsync -r S1 S2 T and cp -r S1 S2 T

[Nobuko Three]

The manual says rsync can be used as an improved cp command. 

If S1 and S2 are (local) source files or directories and T is an (local)
existing directory, is it safe to think that
$ rsync -r S1 S2 T
does the same thing as
$ cp -r S1 S2 T
, assuming no trailing slashes in S1, S2?
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