  Resonant absorption and mode conversion are both extensively studied
mechanisms for wave "absorption" in solar magnetohydrodynamics (MHD). But are
they really distinct? We re-examine a well-known simple resonant absorption
model in a cold MHD plasma that places the resonance inside an evanescent
region. The normal mode solutions display the standard singular resonant
features. However, these same normal modes may be used to construct a ray
bundle which very clearly undergoes mode conversion to an Alfv\'en wave with no
singularities. We therefore conclude that resonant absorption and mode
conversion are in fact the same thing, at least for this model problem. The
prime distinguishing characteristic that determines which of the two
descriptions is most natural in a given circumstance is whether the converted
wave can provide a net escape of energy from the conversion/absorption region
of physical space. If it cannot, it is forced to run away in wavenumber space
instead, thereby generating the arbitrarily small scales in situ that we
recognize as fundamental to resonant absorption and phase mixing. On the other
hand, if the converted wave takes net energy way, singularities do not develop,
though phase mixing may still develop with distance as the wave recedes.
