The hardware isn't the same. Even Apple refers to Face ID 2.0 on the XS using a different codename in iOS 12.
I'm curious about this to, I compared a module from the X to one from iFixit and it had an identical part number: JGXA7 on the cable going to the dot projector while XS modules have 8QMIR.
I've seen hit or miss improvements on speed overall and I think any physical hardware improvements may just be in the projector for maybe a different pattern/output to improve coverage/penetration in certain situations.
I base my hit or miss comments on personal experience so far and this video for everyone to judge:
At 1:15 the X barely beats out the XS. It's all subjective even with videos but I still think Apple did very little improvement on the Face ID hardware if at all and as they said focused on the algorithm and additional processing from the A12