It's the "basically" part that causes me to ask if there is a list of differences. My primary concern if finding some pinout change or other hardware change that will necessitate a software change.
The CPU, memory and interfaces are the same. If you use any commercially available capes, make sure they will work in these extended conditions.
BeagleBone Black Industrial page states: The element14 BeagleBone Black Industrial answers the need for an industrial rated single board computer with extended temperature range and offers additional board protection with a conformal coating. The element14 BeagleBone Black Industrial is also software and cape compatible with the originalBeagleBone Black.
