I suspect most components are the same.
The torque race has forced Cummins to strengthen and increase heat tolerance of many components of these engines. Those improvements certainly benefit the marine and trucking engines. It would be more expensive to maintain multiple designs instead of one design that all uses can benefit from.. My opinion.
It is more expensive, but the cost of proliferation is easily justified in many cases.
For example, when I was working on the 2010 X15, the higher 600hp rating had all kinds of tweaks vs the lower 450hp rated versions of the same engine-- the water pump was higher capacity and driven at a higher ratio, or example.
Cummins has been working on "fuel agnostic" engines for awhile now. This idea is an engine that can run on whatever fuel you happen to have-- gasoline, ethanol, methanol, diesel, etc.
It's a nightmare for calibrations to get the engine to know how to mix and match different fuels (at the same time!). I've worked on projects to get diesel engine to be "dual fuel" with natural gas or with methanol (in addition to diesel) and it's amazingly complex and expensive.
Having seen firsthand how extraordinarily difficult it can be to have only one additional fuel, multiple fuels is super challenging.
Being in the larger industrial products area, I don't have much insight into what the small engine counterparts are doing these days, but I heard some good things in the internal hubbub around this new "Octane" engine.