dhp>hpt
yes for all intensive purposes, done right, you end up with something that the car/diagnostic equipment cant tell the difference in.
im using a 97 ssei sc/65e file on a 97 bonnie sse with the hydrostatic 60e PCM with just some changes.
as an aside...one local's 02 gt had an odd hardware number pcm and constant knock intermittent idle missfire issues. (when swapping everything including the motor doesnt change anything you look elsewhere...) switching to a 7440 cured all ills. odd thing is he bought it nearly new, completely stock. so always check your pcm numbers