DOF question 35mm f1.4 vs 24-105 f4L

My question is....

Is the 24-105L @ f4 at 35mm

the same as....

35mm 1.4L @ f4

are the Depths of field Identical?

Theoretically yes. 35mm @ f/4 is 35mm @f/4 no matter what lens you are talking about.

In practice the numbers are rounded off so there could be a slight difference. I.e. you might actually be comparing 34mm @ f/3.97 to 37mm @ f/4.06

On top of what Ken said, there could be differences in the images made with the two lenses because of things like the number and shape of the leaves in the iris (the device which changes the aperture in a lens) and other characteristics of each lens. The differences would be in the smoothness of the out-of-focus areas in the image - the characteristics of images that folks frequently apply the term "bokeh" to.