I don't think they are the same. The front portion that goes next to the Jeep "bullet" emblem is wider with the 360 to the front on the left and the V8 toward the front on the right. My J Series parts catalog shows the same part number but a R & L on the end of the part number.
73 J4000 "The $LUT" 360 V8 bored .040 over Edelbrock 2131 1407 4V carb K8600 cam Dual Flowmaster 40 mufflers TH400 QT 3.73 Dana 44s
78 Cherokee Chief WT "Old Blue" 360 V8 4V TH400 QT
05 Jeep Grand Cherokee 3.7 V6 5 speed automatic with new QT