The pro division is an entirely different company from the consumer division within Panasonic. They may indeed have different panels. Spec wise though, the pro panels are on par with a S60 as far as picture quality goes, same levels of gradation. You get slightly more color control options. The more expensive models may have a AR filter. Of course, the 3D IR receivers costs about $500, so by default, they're really expensive S60's. Oh yes, and NO SMART FEATURES. They're probably more responsive displays.
However, they're probably built a hell of a lot better, and I don't doubt the panel is different.
Let me put it this way. At the bank I go to, I've seen Samsung industrial plasmas on display. They look pretty good, but they look like any other plasma, they still have line bleed and IR, so there isn't really anything to stand out vs a regular consumer model.