IDE refers to a particular type of hard drive interface. The drive has the hard disk controller on it, and a card only provides a stripped down portion of the 16-bit ISA connector for the ribbon cable. Since the IBM PC AT was the first computer to use a 16-bit ISA connector (originally referred to as the AT bus), thats where the term comes from. (Compare the 8-bit ISA connector, originally referred to as the XT bus, from the IBM PC/XT). So in almost case the two terms are synonymous. However, if your hard disk requires a different type of 16-bit ISA interface card, like SCSI or MFM/RLL, that could still be called an AT bus hard disk.
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