yeah they are the same. they still manufacture at the same place till god knows when they will change (think another 3yrs or more)
but unless the workers tou gong jian liao then thats another story. i've dropped both a T43 (IBM) and a T60 (Lenovo) on the road (SH!T) about the same height, T43 gave me a small scratch but it hurts and T60 has nothing at all!