Yes the gasket is different.
That is an image from when I scanned it so part of the edge is missing.
As you can see the gasket is solid aluminum and has rubber molded seals around the important areas.
You can't use this one for intercooled uses because if you made the supercharger outlet hole larger you would ruin the seal that is there. I have some Ideas on how to fix this on one of the extras I boughts
The lower intake is almost exactly the same as the 04-05 L32 except it has a large Supercharger locating dowel pipe where the EGR hole is located. Also the two coolent holes are not machined for the little O-rings any more since the new gasket has the seals molded into it.
-Greg
Edit: I forgot to post the part numbers for everyone.
06+ Gen V supercharger gasket - retails for $37.37 - 12584411
06+ Gen V lower intake manifold - retails for $166.74 - 12603871