1967 Barracuda trunk trim top and bottom different or the same?

It is different. The factory parts book has 2 different numbers. If you have an original set, flip them over and look at the back. One of them has slots in the return for slipping over the mounting clips -- the other doesn't. The profiles are also different (obviously), but it is very hard to tell them apart that way because it is a subtle matter of angles and it is difficult to describe. The easiest way is to look at the inner edge of the taillight bezel and compare the profile of the top border and the bottom border -- you can see that the widths and the angles are different -- the trunk trim is designed to precisely match these widths and angles.

The reason you are getting conflicting stories is because the only company that "reproduces" the 67 trunk trim was too lazy to make two different pieces. They just make one kind of piece and have you flip it over. This works in the same way as the old workaround when you couldn't find the rarer-than-hen's-teeth lower piece so you just used a top piece on the bottom. It fills the space but the black stripe doesn't quite line up with the taillight.

I might have a comparison photo around -- I know I have seen one. I will post it if I do.