Yes, they are the same, as well as the sd50. Depending on when they are release, some units may have the fast motor, and some will have the new slower motor. But shell compatibility with each should not be an issue.
Beast5420: The frames on the SD-60; SD-60M and SD-50 are the same. You can use parts from all three loco's.
Early release SD50-60's had the Japanese motor later release SD60's come with the lessor quality China motor! Then came the slow motor.
thanks guys. i had got a jnj shell and was going to buy a new engine to drop it on. figured i could get a couple of different roads out of one loco. thanks again!