What is the differences between those 2 assuming I'm using SQL Server as my database? Are they the same?
3 Answers
This post points to some info. in particular 3 main differences:
The ability to query relational stores other than Microsoft SQL Server
A full textual query language not limited to LINQ's language support
Advanced mapping facilities, such as mapping a single class to multiple tables

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Long answer: google. Short answer: using entity framework, you will be able to create something based on classes (partial, that you can "extend") resembling domain objects (not true DDD though, that's why NHibernate still exists and linq to nhibernate is being developed), using sql you will be just thinking database and tables.

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The Dec 2008 issue of Visual Studio Magazine cover story by Roger Jennings is a good read on the topic, with some L2S vs EF side-by-side comparisons:
http://visualstudiomagazine.com/features/article.aspx?editorialsid=2583

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