Yes - according to Usher, they have the same sensitivity. In the real world though, I am not so sure. Many recent reviews of the BE-718's have found them less sensitive than the specification - I don't know if the same can be said for the X-718's. When I said that the BE-718's benefit more from power, I was really referring to them "waking up" when fed a lot of power, not just that they make more noise.
The two speakers are more different than one might initially expect. However, the BE-718 is not just an X-718 with a better tweeter. Both drivers are different - with the BE-718 having a better midbass driver too, the crossover is different, and even the cabinet is different. The X-718's are vented through a circular port out back, whereas the BE-718's have a slot in the front. I suspect that the BE-718's are braced better too - I have not checked the weight of the two units, but I thought the BE-718's were heavier.
Sonically, these changes give you just a little more of everything - detail, slam, dynamics, midrange clarity, and an "ease of presentation" - not just changes up top.
