Yes, it is correct that God does not see a person's physical visage or material circumstances to make a judgemental assessment of them. He just judges them before they are even born, as He did with Prophet Jeremiah, King David, John the Baptiser, Cretians of the first century, and before they had done anything as an adult as He did in Luke 4 with His hometown Jews in the Synagogue.
If you are the "same exact person as the druggie under the bridge" please tell me the name of the bridge you are under. As well, if you are "the same" as them, why have you not invited them into your home every day and every night?
People on drugs are not the same people off drugs. When you look at an addict (not recovering, or recovered) You are not looking at the essence of who that person is. You're looking at what the substance does and is. While on substances, people are moraly lacking (to put it lightly) and not getting any more virtuous. It would be unwise to invite them into your house while they are in that state. IMHO,,,,
However, to recognize that addicts are suffering and lonely and heartbroken,, you can have sympathy and sorrow along with them. Every junkie, alchy, or tweeker is full of sorrow, and pain and their hearts are shattered by what they're doing.
So, if you recognize that we all suffer and we all ache deep down inside, and we all have a capacity to love in one form or another, you would treat them as you would anyone else. It's not wise to think of yourself higher because you're not an addict, or have never put yourself in that situation. We should all be so blessed. Blessed is the key word here.
Not everyone is blessed with such wisdom or "inner will power" or "inner strength". Many who are suffering with addiction are brought out of it by people who love the Lord and prayed for the Lord to show his infinate mercy. And such as the Lord is just He hears. The Lord will have mercy on whom He has mercy.
So, yes, we're all the same in his eyes. Just as our kids are the same in our eyes. Each with their own attributes, tallents, personalities. He loves even the most foul that you yourself would shun and look down on and spit on and walk by.
Who did God have mercy on? The Tax collector that beat his chest and cried for mercy? Or did the Lord have mercy on the Believer that thanked the Lord for "not making him like that sinner over there"?