Heads are the same, but there are different castings. I remember reading through Doward's list of mods one time and seeing that he had a certain casting of a head for the 7M and in parenthesis it said, "the higher flowing one" So I'm not entirely sure if there are different ones or not. You may want to contact him and see if he can provide a link to something showing proof of this.
Other than that though, they are the same, but one cam is different between the GE and GTE, the intake cam to be exact.