They are essentially not even close to being the same.
Here are a couple of pictures from shortly after I bought my SR5 and now as a cloned Trail.
The SR5 bumpers have the "ground" effects molded into the bumpers with the chrome. The does not, allows a steeper approach and departure.
Here is what I used when I converted my SR5 to a Trail:
TE Parts Needed to Convert SR5/Limited Exterior
I used a local Toyota parts distributor which gave a 20% off and allows me to pick up to save on shipping.
Check your area before ordering. You can still or from any Toyota parts department but not all Toyota dealers are parts distributors.