These don't have just the same chipset, but every tiny surface mount
resistor and capacitor is in the same location.
It is quite common for many companies to use the exact same
reference design and PCB layout. However, some
manufactures, in recent years more often Asus and MSI,
tended to deviate from the reference designs early on in a
GPU's product cycle while other manufacturers, especially
2nd tier, seemed to wait until nVidia was clearing out chips
cheap, to produce different lower cost designs more
optimized to lower clockspeed. Then again, it could be that
nVidia also released these lower speed designs in some
cases, similar to what was done for GF4TI4200 vs.
GF4TI4400/4600 though 4200 came into the market earlier than
many clock-reduced designs seem to.
While it would be common for more than one manufacturer to
have same locations and "sometimes" even same capacitor
values, it is rarer for more than one to use the exact same
capacitor makes and models- something harder to discriminate
with cards using surface-mount caps than those with leaded
electrolytics. I have not heard of any Gigabyte and MSI
boards being "exactly" identical, but then I'd never looked
into it either.