Yep . Same chassis.
The cd99 se limited recieved lots of nice refinements trickled down from the cd12 but with the dual differential circuit of the CD 94 mk2 . The cd99 and the later cd7 were the only machines to recieve the double crowns .
Some refinements are apparent , some are not so apparent .eg a look at the main elna caps you will notice the thick rubber vibration /resonance control on the top. This was obviously a custom elna cap made for Marantz .