などということは vs などというのは, is first one used to "physical things" and second one to "activities"?


[![enter image description
here](https://i.stack.imgur.com/gwlDs.png)](https://i.stack.imgur.com/gwlDs.png)

I stumbled upon this definition in "tobira". Is my understanding correct, that
の is used for "activities and abstracts" and "こと” for more physical things?

