They are identical in as much as they are a variable resistor which is linked to the butterfly linkage in the inlet tract.

They are different in that when the 2wd shows low resistance, the 4x4 one shows high and vice versa.

You can therefore use a 4x4 TPS with an L6 ECU, provided you swap two wires round in the connector to the TPS so it behaves like a 2wd one, and vice versa.

There is no advantage in using one or the other though provided you have the wiring done properly.

Hope this helps