I guess you mean the sounds, no the sound-modelling / engine?
IL2 also had different sounds depending on engine, RPM and other things. It's not always easy to find the difference, though if you don't have the adequate sound-equipment.
The things that share the same sounds are flaps, airbrakes and gears. I bet there will be much more detail in this regard and the best thing, you will notice it. Oleg stated a long time ago, that SOW will have sounds more tuned to hardware most users have: Onboard soundchips with emulated EAX on stereo instead of sophisticated soundcards and 5.1.
