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I dont think they are the same. The 172 has a wheel well so I seem to remember the carpet had some sort of reinforcement for the wheel bit. they are the same shape exactly though.
I thought they would be different re spare wheel but was confused by one on Ebay advertised as from a 172 with the photos very clearly showing it to be the shames as the one I had ie: just the foam sound deadening backing across the whole underside