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June 5, 2011 at 7:59 pm
#12122
In addition to that, 「だ」is integral to a lot of grammar formations that cannot be interchanged with 「です」. So, marking them as “formal” and “informal” is really not the right way to go about learning them. In the beginning it’s fine to label them as such, but once you start to get further you’ll start to realize that they really are, as Crumb said, completely different.