Maybe I'm quibbling but...
While the rebuild instructions are identical, most of the parts are different. The pressed-in cups on Record are heat-treated and precision ground, vs. the stamped-steel cups on the GS.
This is very unimportant in use though, since GS pedals normally last approximately forever and are plenty smooth, so the extra "goodness" of a Record is pretty theoretical.

I started to write that none of the internals are identical, but then I looked it up. Turns out the cone, locknut and tongue washer are identical (same part numbers anyway). Everything else is different, and mo betta on Record (theoretically!)

Somehow I ended up with a pair of the Record pressed cups, part # 672:



Inner and outer cups are identical, so this is one pedal's worth. I never would have sought or ordered these, since I have never seen one worn out, so this must have been part of a "lot" that I got somewhen, lost in the mists of time.

The difference between Record and GS pedal cups is the same as between Record and Nuovo Tipo hubs, except with hubs it does matter, Tipo hub cups do wear out sometimes.