No, I wrote it in exactly the order I wanted to. Because of the substitution property that you acknowledge, GOTO is a subtype of BREAK. BREAK is not a subtype of GOTO because it cannot always be substituted for GOTO. Thus, "GOTO is a BREAK, but a BREAK is not a GOTO."

A GOTO is just one possible implementation of BREAK, just as a cat is one possible implementation of an animal.

The practical impact of this is that it is incorrect to ascribe to BREAK the same weaknesses as GOTO, because BREAK is not a GOTO.