Heat treat does make a huge difference -- or it can. Check out Juha's thread on how differences in heat treat -- even to the same 60 Rc -- can make a large difference in grain size and toughness (resistance to chipping and breaking).
All the data points are for the same steel at 60Rc. You can see the range in toughness, from almost 80 J/cm2 to less than 20 J/cm2.
That chart is from this thread:
https://www.bladeforums.com/threads/carbon-steel-blades-and-grain-size.1503062/
You might also want to read Bluntcut's epic heat treating and testing thread(s). He has done amazing work, and he has shared that work with the rest of us.