Yes, they had the same tubes and same color power tube.
I bought a 2nd JP2C because of the buzz around the "upgraded" transformers and having liked my original so much and the used market at the time, I felt like I had nothing to lose. I have an amp switcher and honestly went back in forth for hours a couple nights out of the week and finally after trying to get the newer JP2C to sound "better" to me than my old one, I decided to return it. They both sound good, and again very slight tone differences, I felt like the old one just sounded better to my ears for the reasons above.
