The revised .rdf files for RDF[1] and OWL[2]
are given in [3] and [4],
showing the true alternative for each case.
In summary:
all cases of subClassOf and subPropertyOf
are properSubClassOf, except
Class sameAs Class
References
[1]
http://www.w3.org/TR/2003/WD-rdf-schema-20030123/
[2]
http://www.w3.org/TR/2003/WD-owl-ref-20030331/
[3]
RDF subClassOf inferences.rdf
[4]
OWL subClassOf inferences.rdf