I found comparison of cabinets that has same speaker and similar enclosure (closed back) but sound is very different.
This question gives factors that affect the sound but for these cabinets, the factors look to be the same.
First, different sized and shaped enclosures have different sets of resonant frequencies due to the different path lengths of internal reflections.
Second, ports or vents (less common in guitar cabinets) both change the resonant frequencies and also introduce other subtle high frequency noise components.
Third, internal baffling or lack thereof affects how much and what kinds of reflections come out through the cones.
Fourth, a sealed enclosure actually expands and contracts (very) slightly like a drum, so the type and thickness of materials and the construction choices have a minor effect on the sound.
Finally, with a 2x12 the drivers could be wired in series or parallel and there is a slim chance that a guitar enclosure could have some passive electronics in the signal chain that would affect the tone.