I wanted to answer no they aren't the same (shouldn't the TL be tuned for more low end operation?) but according to BikeBandit http://www.bikebandit.com/houseofmotorcycl...e-tl250/o/m9274 The XL250 and TL250 share the same camshaft part number: 3837387-001.
With this in mind, the only engine differences that I know of are the TL has lower, and closer range, 1st, 2nd, and 3rd gears and it has magnesium side covers.
Bike Bandit is a great reference for checking old part numbers. You need to register and get an account to save machines you are interested in, then it makes comparisons easy.
Kent