That precisely was my point, there is a webtool:

Check for Cloaking, Cloaking Detection, Wembater Tools. where you can check if cloaking logic has been applied., in my previous post i wrote as well, this tool shows difference between the two and gives enough indication of cloaking. I saw that code last night but someone has removed it now. But none the less, someone has posted that google will treat them equally when it is not the case.