Yeah they're actually the same duds but Luke's sporting a heavy Orange flight coat over his jumpsuit, and then all the other gear on top of it, and plus his Hoth booties too.
Given Luke's size I almost hope they do a nice SA version of Luke but also a nice generic height pilot too... Zev, Dak, Hobbie, WEdge... Whatever, just so long as they at least do one nicely articulated and average height sculpt of the Snowspeeder pilot.
I wonder how VOTC Luke Pilot is gonna stack up in height to other figures. Will he be short and thus not as spiffy fodder, or will he be improperly scaled but you may want extras to customize or whatever.