Hi Craig,
No, they are not the same device.
The MC68HC912B32CFU8 is from HC12B Family and S912B32E4CFU8R is from S12B Family.
They have many similarities because S12 is an evolution from HC12, but they are not the same. One of the main differences is different technology 0.5um versus 0.25um. Therefore, the core/clock voltage is also different 5V versus 2.5V
Since the S12B family is very similar to the S12D family, I would like to recommend engineering bulletin EB376 which describes main differences between HC12 and S12D (S12B) MCU Families.
https://www.nxp.com/docs/en/engineering-bulletin/EB376.pdf
I hope it helps you
Have a great day,
Radek
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