The window used to enter the EvaluateStatement command determines whether an equals sign (=) is interpreted as a comparison operator or as an assignment operator.
In the Immediate window, an equals sign (=) is interpreted as an assignment operator. So, for example, the command
>Debug.EvaluateStatement(varA=varB)
will assign to variable varA the value of variable varB.
In the Command window, by contrast, an equals sign (=) is interpreted as a comparison operator. You cannot use assignment operations in the Command window. So, for example, if the values of variables varA and varB are different, then the command
>Debug.EvaluateStatement(varA=varB)
will return a value of False.