Andy - No 2.7 and 2.4 are not the same woofers.
Longer historic perspective answer:A new model from Thiel included new drivers, either specifically developed for the new model or trickled down from a more expensive recent product. Ex. the CS1.6 woofer was borrowed from the in-house developed CS7.2 mid-woofer. A newly named generation had new drivers.
The 2.7 woofer may use the same cone as the 2.4 (I don't know). But the 2.7 woofer was developed in conjunction with Warkwyn-Canada, along with the crossover. That development consumed tremendous costs, proving that outside engineering could not be afforded for Thiel to keep breaking new ground. In Jim's time I believe the 2.7 coax would have been a new driver based on the 3.7 concept. In fact, he spoke of developing such a 7.3 coax. A smaller diameter mid-plate would allow a higher crossover and perhaps a smaller tweeter to higher resonsnce-free extension. That hypothetical driver, along with a star cone, would then be trickled down into the model 2 - and called the 2.5, the next generation of the model 2.
The 2.7 is certainly an accomplishment, and a tribute to Home-Team- Thiel's dedication to creating a legacy worthy of Jim's 3.7 work. But it is less of a product than Jim would have engineered, given the time.