No, the driver in the PortaPro/KSC-35 is made of cellulose. The driver in the KSC-55 is made of mylar. The magnets are also different (neodymium vs. samarium cobalt).
Don't believe me? Compare the frequency response graphs of the two cans:
The highs are clearly different in a way beyond what you'd expect from just the ear coupling differences.
Furthermore, the electrical characteristics of the two drivers are different:
For more information on this, search the archives. In particular, there was a thread where MacDEF took the various drivers apart and posted pictures. The mylar drivers are shinier than the cellulose drivers.
Some people still claim that the drivers are the same, but to my knowledge they have no evidence to back it up.
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