There are 8 slots on the dual socket models, but only 4 on the single socket models. Also, the heatsinks are different, its not like the singles are just missing one.
The backplane board is the same, but the CPU/memory riser cards are not. Single-CPU versions have a single CPU socket and 4 DIMM sockets. Dual-CPU versions have two CPU sockets and 8 DIMM sockets.
I doubt there is anything official or confirmed as of yet but I personally doubt there is any difference. It would be too big hassle to use different parts for 8-core and 12-core while both can be made by using the same parts. We have to wait till further information. Both, 8 and 12-core even use the same B1 stepping so they will use the same EFI as well.