Board Thread:Wiki Discussions/@comment-5626194-20140326172340/@comment-3279282-20140327213930

Na. CoaT creates form out of nothing and then gives life to that form. With White Zetsu, Madara already had a form, he only put his materialized will on that form. There was no new form created and no life given to it, either. And even if the materialized will was the form he created out of nothing/his mind, there'd still be the life-giving-part missing.