In the context of the reversible reaction:
\[ \text{CaO} + \text{CO}_2 \rightleftharpoons \text{CaCO}_3 \]
when the reaction is at dynamic equilibrium, it is true that calcium carbonate and calcium oxide are formed at the same rate. This means that the rate of the forward reaction (formation of calcium carbonate from calcium oxide and carbon dioxide) equals the rate of the reverse reaction (decomposition of calcium carbonate back into calcium oxide and carbon dioxide).
Therefore, the correct statement is:
Calcium carbonate and calcium oxide are formed at the same rate.