Yup; looks can be deceiving. Yeah, they both use comfy pads and each may have a 1/8" plug, but hey! The MS-1 doesn't have that nifty ID button!
There are a few other things hidden however. The MS-1 has a four wire cable while the SR-60 only has a three. The MS-1 may have a 1/8" plug, but it may also have a 1/4, it's optional! And the MS-1 uses the same copper in its' driver as the SR-125, and the MS-1 has a 2db better sensitivity rating than either.
I hear that the MS-1 is more neutral and a bit less fun then the SR-60, but I haven't heard SR-60 so I can't really respond to that part.
....wish I could!