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I guess I really don't understand what you are asking.
I have looked at the question a few times and I really want to reply to you, but I am not quite sure what you want to know.
I mean, walking or running will help increase your cardiovascular capacity. Obviously, walking on an incline will be a greater stress than walking on a flat surface.
Both walking on an incline and running will help you develop your aerobic capacity. I don't think there is a benefit of one over the other besides the fact that you will eventually adapt and need to find a way to create a proper stimulus in order to progress. If the heart rate goes up, it doesn't matter what you are doing....the cardiovascular system is working to accommodate that work rate.
Incline walking (or running, but I don't jog) is great for building heart stroke because you're making the heart pump through a flexed glute muscle. That's why runners use "hill repeats" - they bring up work capacity like STINK.
I wrote about 'em in my cardio article: Got Built? � How to do Cardio if you MUST!