they're not the same.
L26 are rumoured to be the weakest of the bunch.
L32/26 are powder forged yes, but different rods.
L32's are shorter and stronger. L26 are longer and weaker.
You must use the same rods as pistons.
N/A rods with N/A pistons and so on. But you can interchange the type of N/A rods and pistons.