Nope, one is deep dish and one isn't :p
(Oh, wait, you mean Silvia and 240SX wheels. Not exactly; the S13 has at least 3 different rim styles, and the S14 has one of the same styles as the RPS13 Type-X, and one of the same styles as the R33 GTS, except narrower.
Also, the Forza models from the Silvia PS13 and the 240SX RMS13 are bound to be different, even if they're models of the same rim.)
The deep dish versions look a little bit like 3-piece OZ Opera wheels.