Yes, the VM17 and VM18 carbs are identical apart from the main bore being bored out to 18mm on the VM18 version. By stamping VM17-18 in the casting mould Mikuni were able to use the same basic casting for two sizes of carb to save on production costs. On Brisgestones, the 17mm version was only used on the 90 Sport and 175 Dual Twin. The 18mm version was fitted to the 175 Hurricane, and all the various 100cc and 200cc models.
I don't think it makes a great deal of difference which carb body you use, so long as the Throttle slide and jets are set up for your engine by the book. When I came to restore my 175 Dual Twin a few years back, I discovered that I'd been riding around on it for nigh on 20 years with one 17mm carb and one 18mm carb fitted. I couldn't detect any running problems with that set-up, but it's probably better to fit two carbs of the same size on a twin if you have a choice. Otherwise, don't get too concerned.
Graham