Here's why:

* Bacteria are prokaryotic cells, while plant cells are eukaryotic cells. This is a fundamental difference. Prokaryotic cells lack a nucleus and other membrane-bound organelles, while eukaryotic cells have these structures.

* Bacteria lack the defining characteristics of plant cells:

* Cell wall: While both bacteria and plants have cell walls, the composition is different. Plant cell walls are primarily made of cellulose, while bacterial cell walls are made of peptidoglycan.

* Chloroplasts: Plants have chloroplasts, which are organelles responsible for photosynthesis. Bacteria do not have chloroplasts.

* Vacuoles: Plant cells have large central vacuoles for storage and support. Bacteria do not have these large vacuoles.

In summary: Bacteria and plant cells are distinct types of cells with different structures, functions, and evolutionary histories. They are not considered to be the same.