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Since (1) and (2a) are not identical categories, formally and materially are not synonymous.
But, there is a way of understanding the distinctions that shows that they are different, which in turn shows that the terms formally and materially are not synonymous.
Similar(57)
The whole considered materially is the only whole compromised by changes in material parts (De toto et parte, 301).
"Tibet materially is very, very backward," he said.
"This is not a horizontal transaction, Google has not materially been in the handset business".
And we prepared for it; to have paid for one's funeral materially was the mark of a civilised person.
They understand that their country is growing increasingly isolated, and that American support, morally and materially, is crucial.
Socrates considered materially is constantly in flux.
If this is correct, then taking or regarding an idea formally is identified with category (1), whereas taking or regarding an idea materially is identified with category (2a).
The inability to assist beneficiaries materially was cited as a barrier to caregiving by 60% of the respondents and indicated as an expectation not met by 33%.
These carve-outs define events that, while materially adverse, are excluded from the definition of a MAC clause.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com