I don't know if they are, but when I considered the question and the meanings of the words, I found that my concept of "love" is heavily influenced by my religious upbringing.
Taking care to not be influenced by that, I'd say that there is a difference:
One can express their love with sexual acts, but not express sexual acts with love. Also, sex (and its excess-lust) tends to be short-lived, whereas love tends to be more long-term.
I'm sure there's more to be said, but that's all the time I have right now...