When I use
gR in vim where there are tabs, I don't notice the difference. According to Practical Vim,
Virtual Replace mode is triggered with gR and treats the tab character as though it consisted of spaces. Suppose that we position the cursor on a tab stop spanning eight columns of screen real estate. If we switch to Virtual Replace mode, we could type up to seven characters, each of which would be inserted in front of the tab character.
But I can type exactly the same in R as well.
What are the difference between