§61

Wittgenstein grants that the order for a broom and the order for a broomstick-and-attached-brush 'come to the same thing' but seems to hesitate to say that the second is an analysed form of the first. Does he hesitate because he wants us to recognise that relationships between concepts (conceptual/logical) aren't like relationships between bits of objects (or between objects)?
I think, in §61, Wittgenstein wants to bring our attention to context's role in deciding whether two sentences play the same role/mean the same thing (see §62 too).