Are the SP1 and Vtec VFR front wheels the same?

They sure look very similar, but the parts numbers are not an exact match.
Can't say for sure as I've never compared.
Honda has a habit of using certain components across models to save costs.
It wouldn't surprise me if it is the same wheel assembly with a different part number.

A different color will warrant another part number. I know the rotors are different, but the mount to the rim has a larger diameter than my VTR, so I'm guessing is about the same size as the RC's?