Strictly speaking, has PC-DOS ever been the same as MS-DOS? Right from the start, it was "IBMBIO.COM and IBMSYS.COM", no?
MS-DOS still wasn't being sold retail then (wasn't the first retail version 5.0?), so "MS-DOS" was still a bundled product.
There was something odd about the MS and IBM versions of DOS 4.0. ISTR that IBM brought out PC-DOS 4.0 before Microsoft did and that the first official MS-DOS of that series was really 4.01.
FWIW, I have the 3-disk CSD set for PC-DOS 4.0--I think it brings the version up to 4.01.