The same design optically, the difference is the Pancolar had much better new coatings, these gave far better colour balance. The earlier T coating gave a colder (bluer) look on transparencies films.
Ian
Interesting. This article https://zeissikonveb.de/start/objektive/normalobjektive/pancolar2.html doesn't mention the change in coating, which doesn't mean it is not the case. The change seem to have been done within a production batch though, which explains also DMS206's observation...