They aren't the same, but they are close. Each year they come out with the new technology (Be's) they try and move technology down. The K2's are better than before, but I still don't think they are quite as good as the Utopia's. It's been a year since I had my Utopia's, but I loved them.
The cones are the same (they look different but the core is foam on both and they both sound the same), same phase plug, same magnet, same metal tweeter with flat, pro-style foam surround... they will give you virtually identical sound and are a drop-in replacement for the old Utopia's.