To me, Canadian Bacon is big circles of fairly tough, drying meat. Ham is little squares of tender, moist meat. I don't consider them the same, but realized that some people might. At the very least, I don't think that anyone should be penalized for considering this differently.
The fact that some people consider them the same is clear, and I certainly understand that viewpoint, but in my case, I specifically avoid putting either for that very reason and I discussed putting it on my list with my wife and would have except that I figured the vote would effectively be split.
Perhaps I should have PMed Spiderman to ask him if they were considered the same before submitting the list, but the fact that he left them split originally shows that I'm not the only one that felt that way.
At the very least, I would argue that it should be scored both ways and each person given points based on which way worked out best for them. I would consider that a fair way to handle the situation.