No they are different. Looks like its time to install some polys on the uppers. Check out HRpartsNstuff. Spend some extra money on his bushing removal tool and it's a 1 to 2 hour job.
Part number for the upper bushing is 10000068. You know I am wondering if the only difference is the hardness of the rubber. I once used a set of G-body bushings on a 70 GS455 I had and they fit perfectly even though there was a different part number for them. I also used a set of lowers on my Cosworth Vega and they also fit like a glove. I guess the only way to find out is actually try it. But as far as part numbers go they do show a difference.
I R&R'd my bushings last month and the upper stock bushings look exactly like the lowers....ie all 8 looked the same.
I used HRpartsandstuff poly bushings which are not identical. 6 are the same but the 2 that fit into the ears on the differential have grease zerks in different location to allow greasing.
Paul at HRparts makes some high quality stuff...I highly recommend them.