I am pretty sure the only mechanical difference is they have a atezza fluid cooler.
Other things incude Side indicators, tail lights & reversing lights, rear number plate insert, speedo, bonnet badge, roof aerial (and a bunch of stuff I have missed). There is a full list somewhere on this forum.
Seats are the same as far as I can tell.
Nissan were going to use brembos and v spec 17" wheels but wuused out at the last minute.