As discussed above, the diffence is compression ratio (different pistons) and Valve timing (different cams) other than that mechanicly all the same. Like Frank was saying the ECU's are most likely programmed differently thus ignition timing would not be the same.

99 Gen 2.5, fixing blown head gasket
89 SWB- 33's, ARB Front locker, SR rear locker/axle, SR F brakes, winch, WST Offroad Armor all Around, 2.85 Aussie T-case Gears (SOLD)
Sold: (2) 95 SR's, 86 SWB, 90LWB, 91 LWB
-Can Change a timing belt in my sleep..