Are they different or are they the same? If different, what's the difference?

 

they are very different.

the first gen exhaust has to "y" around the battery box under the rear of the car. Usually this results in having to have two mufflers in aftermarket systems.

The second gen has no battery box in the rear, so in turn the exhaust is a straight pipe right out the back with only one muffler.

 

which means it is much more easy to modify..

 

yet not cheaper =\