Hello! ✨

Well, In terms of characters included in the pairing, technically yes, it includes the same characters. But the difference is more on the STRICT positional dynamics. I think I have rambled about this!

The character's name who goes first, is on the left, is the top and the second name, on the right, is the bottom, so
ZoLu is the ship name for topZoro x bottom Luffy
while Luzo is topLuffy x bottomZoro.
the eastern fandom uses this organized tags because they value the positional dynamics.
So know when you see any asian artists, jp / cn / kr / etc.. used these tags, know they mean it strictly.
Of course this applies to all pairings !

I for one am strictly ZoLu, so theres that!