Maybe they are the same just different spokes?
Are the rims different or are they drilled at a different angle to match the hub diameter?No, the rims are different. A standard Dunlop Commando drum rim should be marked MB41. A standard Dunlop disc front rim should be marked MC275 or MC288 (later 850 Mk3).
Different angles twice, disc has a cotton wheel small diameter and drum hub is 9" ish in diameter so spoke angles are different only on that issue before you even get into the offset difference which makes them even more different but in a different plane.Are the rims different or are they drilled at a different angle to match the hub diameter?