I am wondering whether there is any difference between a gerund acting as subject and an infinitive acting as a subject.
The Grammaring Guide to English Grammar has this to say.
Gerund as Subject
A gerund clause can be the subject of a sentence:
- Hiking can be a relaxing and rewarding activity.
- Swimming in the winter can boost your immune system.
- Learning a foreign language is easier at a young age.
The use of the gerund as subject is more common than that of the to-infinitive.
A to-infinitive clause can be the subject of a sentence:
- To tell the truth is always right.
- To complain would seem ungrateful.
But it is more common to start with the introductory it and place the to-infinitive clause at the end of the sentence:
- It is always right to tell the truth.
- It would seem ungrateful to complain.
If you have great interest in the idea, try this, may be there's some useful info in there.