This is my 1st post so I'll tell you I'm a huge Sonor geek! I've had a bunch of teardrop sets and more than a few were projects. I never paid close attention to the lugs to notice the disparities Magnus pointed out. That guy knows his Sonor drums! But in my scavenging for parts I never ended up with lugs that didn't fit. So, while they may not be identical in subtle ways, they are functionally interchangeable.
To specifically answer your latest question, the bass and Tom lugs are the same.
Btw, Make sure you have the bolt inserts for the lugs before you install them or you will be very frustrated when it comes time to put the heads on as your tension rods will have nothing to thread into. That was the source of major frustration the 1st teardrop project I undertook.