Unless I'm mistaken the only similarity is the Knob
LE still has:
Wheels/Tires
XREAS
Dual climate
A better looking interior (even if both have leather)
Keyless entry (which is more than meets the eye)
Ya get what ya want, I think "We" get really fixated on price on this Forum.
The base SR5 has keyless entry, if you mean smart key then yeah that is a cool a option.