I do not see why it would not be the same.
However, I would not use the coarse or medium sandpaper too long as pine is so soft and will come down much faster than traditional oak hardwood flooring.
Your method of sanding will have to be more delicate and attention to stuff coming off. It will sand down faster. second warning.
Also, pine will stain different that oak. So the same stain you used on oak will not look the same on pine. You will have to re match the stain.
The same stain will be a different color on different species of wood.
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