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Dont want to offend you hard, but dont waste your money on those filter. Just buy the regular ones and change them once a year is even better compared to those useless K&N filters. It will do less harm to the MAF sensor.
More than likely there is a difference, but you would have to find one side by side to compare... chances are if the filter worked for the other vehicle, they would have it listed on their application guide as well...
GS4 - while I do kinda agree that the K&N may not be worth the money, they aren't as bad as many people make them out to be... You should read this: http://www.knfilters.com/MAF/massair.htm
also, those are not the exact same motor... 2gr-fe vs 2gr-fse believe the immediate distinction is direct injection that the fse has, but gotta get to work so no time to look for sure...