by the numbers, it appears so...
iphone_sdk_3.0__leopard__9m2736__final.dmg is the one posted on the site,
iphone_sdk_3.0_gm_seed__leopard__9m2736.dmg is the file name of the old one.
I wonder if there is a diff between OS's of the GM seed and the one in the iTunes store for $9.99...