There is also 1 bolt difference as well, the 172 top inlet has one bolt less.
182s normally have the RS stamped lowers which are a slightly better port match IIRC
but phase 2 172 inlets will fit a 182
So are the RS one's a better option over a ported matched Ph1*2 pair. ?
There isn't much in it either way. But a well port matched set is the best of the options unless you go rs2/itb etc.