Do VLF-ONE and VLF-WIN handle the main form tool bar the same way?

No.

There are several ways that and reasons why they are different.  

VLF-ONE may include VLF-WIN menu bar items onto the main form tool bar because it does not have a menu bar. Note: For that reason the use of menu bar items in new VLF-ONE applications is not recommended. 

VLF-ONE enables all Framework, application and object level business subject commands at start up. This is quite different to how VLF-WIN operates. Business object level commands are only enabled when the business object is selected.

This means you can generally present a main form tool bar in a simpler and more direct way that support much smarter navigation. 

In VLF-ONE a command (that is used by something) will appear on the tool bar because the command definition has the Show on Tool Bar option checked or because it associated with a menu item

In the shipped VLF-ONE demonstration all of these options appear because they have the Show on Tool Bar option checked:

Some commands (like New) are enabled by several different business objects, so when you click on it you see:

If you click any tool bar option you are effectively switched to that object and command.

Specifically, if you click on New then Customer you are directly switched to create a new customer.

In VLF-WIN you cannot do that. You would first have to choose the Customer business object then the New option. 

I.e.: The VLF-ONE tool bar provides an alternative means of application navigation.      

Also see Does VLF-ONE have a main form menu bar?