The hardware is the same, but there are some differences. According to the HTC Vive site the busses edition comes with the following:
•Dedicated Business Edition customer support line
•12-month limited warranty (certain exclusions and limitations apply)
•4 face cushions (2x narrow and 2x wide)
•2 wireless controllers
•2 base stations
•Cables, chargers and accessories
The Main differences between the consumer and BE is the warranty and designated support line. You are able to order the BE in large quantities, and they are officially licensed and supported for commercial use. If you use the consumer VR for commercial purpose, it voids the warranty. So while there isn't much difference between the products, if you are planning to use a VR for business, the licensing alone makes it worth while.