The terms are synonymous. Simple letters are block letters.
Block letters are the same as CAPITAL letters.
1. Block letters have upright form. 2. They have strokes of uniform thickness. 3. They are constructed rather than written.
Capital letters and block letters are not the same. Capital letters refer to uppercase letters of the alphabet, while block letters refer to a specific style of writing where the letters are formed by straight lines and angles, often resembling printed text. While capital letters can be written in block letter form, not all block letters are necessarily in capital form.
When it describes a noun. "Block" letters are plain capital letters.
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A simple block of magnetized iron is called a magnet.
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The creation of a hollow block is a physical change because it involves a change in the block's appearance and structure without altering its chemical composition.
In block style letters everything lines up to the left of the margin. In a modified block style everything lines up at the left except the address which appears by the right margin.
The six standard parts included in all block letters are the date, recipient's address, salutation, body, closing, and sender's name.
See the link below for full block and modified block style letters.