Record Pointers Specifically points to Records stored within some data Units.
Block Pointers undoubtedly points to the entire Blocks within the Memory.
In B+ trees the Leaf nodes are nothing but the Blocks pointing to the next node(block) with the help o fBlock pointer and the same time pointing to the Records with 'm' record pointers , which represents it's Degree 'm'.
(Partially agree with you on )Keys and Records can be same.