Are the first and second commandments morally distinguishable?

It’s a bit of a trick question when I ask it.

Are pictures of Jesus idolatry? Part 2: what were ancient people thinking?

Thinking so is an understandably venerable Reformed tradition which strikes me as naive and legalistic on several levels. Here, I look at why ancient peoples created idols to worship, and how this radically affects our understanding of the second commandment.