2010 and 2012 Mac Pros have the exactly same components, everything is interchangeable.
Mac Pro 2009 tray has several differences, the main one is the SMC firmware 1.39f5 and if you use a 2009 tray with a 2010/2012 backplane the SMC mismatch will make all fans run at full RPM full time.
2009 has SMC firmware 1.39f5, while 2010/2012 has SMC firmware 1.39f11. SMC firmware is not user or technician upgradeable.