I have opened both amps and made a quick check to find diferences between both to end with the myth if there are differences or not.
Some say that it is the transformers, some say that there are no differences apart from the tubes and my amp tech was right about it, he had told me before that from his experience the main difference was that the big capacitors from the Block Letter had some higher values.
There are other small differences on the circuit board paths, some different small parts (capacitors, resistors, etc) but it looks that they're just the same but from different manufactures or appearance. After all These 2 amps have +/- 10 years difference.
The transformers have the same reference number part. So although they're slightly different in appearance they're the same.
Tubes are different but I wasn't expecting them to be the same.
None of the tubes on both amps are the original ones.
The amps in question
5150 Block Letter (Top)
5150 Signature (Bottom)
Here are the pics I took from the inside.
5150 Signature (I have a Bias mod and a bridge made because of voltage loss on the circuit)
5150 Block Letter
5150 Signature Capacitors (you can see that they are 350V)
5150 Block Letter Capacitors (Instead of 350V of the Signature, these are rated 400V)
5150 Signature Power transformer (part 705-19327)
5150 Block Letter Power transformer (part 705-19327) the same as the signature one
5150 Signature Output Transformer (part 705-00045)
You can see the number 0342, means that it is from week 42 of 2003
5150 Block Letter Output Transformer (part 70500045) the same as the signature one.
You can see the number 9341, means that it is from week 41 of 1993
So from what I saw (this wasn't a profound check) apart from the big capacitors rating, small differences on the circuit board paths and some small differences in parts (that can be only aesthetic differences ) they are equal.
When I get the studio functional again I'll make some comparative recordings, keeping in mind that the tubes are not the same, although if I'm not mistaken they're all JJs
Hope this was informative.