Welcome to the site !!
The same as in what specifically ???
The X and R are both 47mm , and are the same but slightly different , the length of the tubes is slightly different , so you can't use a R lower Tube on a X upper tube , or a R upper tube on a X lower tube or vice versa , the valving is completely different/softer on the X , the axel position is set in a different location (fork lug)(the X will turn sharper due to the lug difference from a R as well as from the stops on the lower triple clamp) , which affects turning and handling slightly , the brake caliper mount may be different where it bolts to the fork lug ,if so you would use the caliper mount from the specific bike it came on , as the caliper would be the same , however both use 24mm triple clamps and otherwise the forks themselves are basically "The Same" and interchangeable when done completely , same goes for internal parts , bottoming cones , rebound rod length , etc. are different
Can you put X forks on a R or R forks on a X ?? ... Yes , they will swap out with no issues except the above mentioned which may or may not suit your specific needs , , you can adjust the fork height to compensate for the slightly different length , however I would not recommend using 1 X and 1 R fork leg together
The shock will also be slightly different , the Clevis (the bottom of the shock that attaches to the linkage) is slightly different length , as is the valving different/softer on the X .... the spring is the same and will interchange
Hope that helps ...
