I think they are the same. Applying EQ is basically the same thing as applying filters. They both only benefit the location where you took the measurements with the mic or spl meter. Neither have to do with treatments, those address the entire room.
4" of Owens Corning 703 or equivelant stratling all corners, including floor/wall and ceiling/wall do very well below 100hz. I actually built "Super Chunks" in my front two corners, basically cut the 703 into triangles to fill the corners does better than just statling the corners.
