They're essentially the same. All of the CPUs from the 667 MHz and up have 256k of L2 and at least 1 meg of L3 cache until you get to 7447 G4s, although there was a 733 MHz QuickSilver model with 256k of L2 and no L3.
As far as I know, all Apple 167 MHz CPU cards have 2 meg of L3 cache and 256k of L2 per CPU, and the Sonnet has 512k of L2 and no L3.