They are not the same but extremely close to being identical. Whereas many parts are the same (crankshaft, cylinders, rods (?)) come to mind as a short list, there are major differences that hinder a direct bolt up of a bus 2.0 into a 914. Oil fill, oil level dip stick, engine tin ... GA and GC serial number engines were the 2.0 914 engines with Porsche heads that can be identified by their 3 studs to mount the intake runners to the head. The angle of the spark plugs in the head makes a set of engine cooling tin different from bus and 1.8 914 engine tin. 2.0 engines had an injection system called D-jet (D-jetronic or pressure (druck) controlled, if controlled is the right word for manifold pressure controlled). Bus engines are designed to work in, well, buses which have a different design for the use of the vehicle, so they have low horsepower engines because, well, they are transporters intended to run at lower RPM. This is not to say that you cannot put a bus engine in a 914 and this has been discussed on this board many times. What is your particular situation with a bus engine and a 914?
Oh, and