I get that the Celsius temperature variable is not in a linear relation with the Farenheit temperature variable. It is pretty clear why proportional variables (variables in linear relation with one another) behave algebraically different from variables like Celsius vs Farenheit . But there is still a kind of semantic puzzle about how we can truly say on the one hand that 1oC and 33.8oF pick out the very same thing (which happens to be a temperature, to topsquark's point above), but they are nevertheless not interchangeable "salva veritate" in mathematical statements, which are "extensional" in the sense of only caring about the referents of expressions, not their meanings. (Contrast mathematical contexts with so-called "intensional" contexts, which are sensitive to the meanings of expressions in addition to their referents ... e.g. "Karl believes that Phosphorous is the morning star" could be true while "Karl believes that Hesporous is the morning star" is false, even though the expressions "Phosphorous" and "Hesporous" both refer to the planet Venus. )
By analogy, if we model the distance of an object from the origin traveling at, say, (9/5)m/h with a starting point of... i don't know, say, 32m away from the origin, this would be written as: D = 9/5*T + 32. We would not be tempted to say that 1hour = 33.8miles. But unlike the temperature case, these are different "dimensions" (time vs distance), so both sides of the equals sign clearly have different referents.