I would say that the main difference is the advertising blurb!
I worked for as a mechanic for a Honda dealer in the 1980's and still have a large collection of parts and service manuals/fiche. From the parts lists, the head and valves have the same part numbers. The camshaft is different, as is the carbie and exhaust. I did have a XL250SB back then with the XR camshaft, 305 big bore kit and an after market exhaust. Only minor alterations were required to the carbie jetting to suit the engine and exhaust modifications. I never tried a direct comparison of it against an XR, so it is hard to say what the performance difference was, but the big bore kit would have been the greater power increase.
CJ