Well, both look the same and perform the same basic task, pneumatic switching. Two pneumatic "fixed" inputs, atmospheric pressure (from the airbox) and vacuum (from the vacuum pump and reservoir), one output, taking a variable pressure to the actuator. Each has an electrical input from the ECU which works the valve to vary the output pressure. They have the same outline, fixing and general shape, so in theory they should be interchangable.
However they have different part numbers, and as ssstew has noted, different colours of cap. I don't know for sure if there are internal differences.