Yes they are the same. Clutches swap over between the two. Only issue becomes bellhousing. Need to use a c56 front half/bellhousing which has a different diff bearing Size to the c60 diff bearing. As for axles you'll need to use sw20 mr2 non turbo axles.
Would be worth doing some research on the bellhousing to make sure it's that simple. I found an 1zz mrs with a c56 so I'm guessing the bellhousing are interchangeable (wasn't a normal c56 bellhousing/diff bearing arrangement)