Is the math the same? You watch commentary on tv and the flop only hits heads up a third of the time? What should the sample hand size be to get this? Just having so many 2 outers hit on the turn or river late in tournament is driving me insane lately, even early on hitting top pair and having someone call my raises with say 46 and call bet or lately been checking more flops and they draw out on me more times than not...

In theory the math is the same, but in live tournaments you´re dealing with humans, not a computer giving out the cards. In the online game, the variance is more close to the real one.

Another fact is, in Online Poker you have a more number of situations to analyse, in other words, you have a larger spots to discuss and fix your leaks.

in online poker you see so many more hands that it seems that we lose alot more often, however its how quick it all plays out, however there are ppl that did theory tests using the likes of holdem manager and it proved over a large sample size the hands that were dealt were the % you expect, and the win rate of said hands was as expected

Math should be the same as already it is the same game. Live poker we play against people and we observe and they also observe our reactions
Online only we act starting of how they act our opponents in their shifts. I play some live, but I try to play like you always play like would play online.

The math itself is the same. You still have 9 outs to hit your flush draw, and if someone bets into you for pot on the river, you still have to be good 33% of the time for the call to be worth it. Obviouosly the way you play will be different, what with live tells and a more passive atmosphere live, and with far more aggression and hands played online, but the actual math is exactly the same.

The Math is obviously the same whether you play live or online
But when playing live you can take advantage of poker tells by observing your opponents , whereas in online only math is a tool you have and will have to deal with unusaul variance because of rate of the hands are dealt

in live the betts are bigger so math will bу a bit different, but generally speaking - yes. TAG is gooв either way