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I believe that they are the same. It appears that way in the Chevrolet Parts Catalog and in Dr. Rebuilds latest catalog.
Long Island Corvette Supply (LICS) has them listed under two different part numbers, but the pictures, and price are identical. LICS Part Nos. are 15-27A (PW breaker) and 39-12D (Headlight breaker). You may want to call/e-mail them and ask.
Designer Imagines A Corvette That Looks More Like a Corvette Than the Corvette
Slideshow: A Jaguar designer's personal project imagines what a modern front-engined Corvette might look like if Chevrolet revisited the golden age of the Stingray.