MN 44 defines the term "kāyasaṅkhārā" as the in & out breathing.
MN 43 says in the state of "cessation of perception & feeling" (saññāvedayitanirodhaṃ), which is compared to a corpse with life, the "kāyasaṅkhārā" ("breathing") ceases but heat (usmā) & life force/vitality (āyusaṅkhārā) remain.
When a mendicant has attained the cessation of perception and feeling, their physical, verbal, and mental processes have ceased and
stilled. But their vitality is not spent; their warmth is not
dissipated; and their faculties are very clear.
Yo cāyaṃ bhikkhu saññāvedayitanirodhaṃ samāpanno tassapi kāyasaṅkhārā niruddhā paṭippassaddhā, vacīsaṅkhārā niruddhā paṭippassaddhā,
cittasaṅkhārā niruddhā paṭippassaddhā, āyu na parikkhīṇo, usmā
avūpasantā, indriyāni vippasannāni.
It follows, at least in Pali Buddhism, it seems the “life force” & the “breathing” are not the same thing.