do drum fills follow the accents or fills of guitarists, and vice versa?

always wondered if as a guitarist and finger drummer I should make the guitar and drum fills that happen at the same time, ‘similar’ (for example both with same accents) or if they can be different……what is usually done by drummers? In a live situation where the guitarist is improvising, it would be impossible for the drummer to follow closely the fill of the guitarist, but how about recordings?

Or is just a case of neither being right or wrong? Thanks.