Best I can tell they are identical. iMore's article about swapping lugs used a P2 pentalobe screwdriver from iFixit which is a 0.8mm head.
https://www.imore.com/customize-your-apple-watch-bands-color-matched-lugs
Someone on an iFixit thread asking about the Apple watch band lug screws said they were "IPR3 , TS3".
https://www.ifixit.com/Answers/View/230377/Pentalobe+Screws+and+Apple+Watch
My Wiha 267 pentalobe set is labeled PL1 through PL6. Supposedly the PL1 is the 0.8mm, but I found it too small. The PL2 and PL3 worked better for me.
I have to admit it was a pretty tough fight at times to get them out without stripping them, both for the Apple bands and the third-party Hermès band. On the Apple bands, I was able to easily remove one lug on one half of the bands, but getting the other lug on the other band half out was a real fight without stripping them. The Hermès was just a pain with both lugs / halves.
On the plus side, you only need to get one side (screw) of each lug out as the center pin comes apart in the middle so you can just pull one side out and slip the entire thing off.
Fortunately, the LUVVITT lugs screws came right out and went right back in without any fuss.