there are few arguments to make them different. The phase splitter needs to drive 4 tubes instead of two, the output impdance of two tubes is ~half (you approx. double the transconductance), the output transformer, most likely, has lower resistance. Then the output votlage, for the same impedance is 1.4 times so you would need to compensate with the feedback. etc. On top of that, many 50W marshall power amps run at a relatively low voltage (the voltage that was in the datasheet btw) so the tubes are not even operating in the same point.
so yeah, there are a few arguments that points to potential differences. That doesn't mean that you couldn't design a 50W that is indistinguisable from a 100W, I guess Hi-Fi guys do this (or try to) all the time, but for a guitar amp one may want those two to be different.