I can’t tell you if the DC27 and the SRM27 are the same battery with a different colored case, but they probably are.
At one point in my life I worked on some automatic assembly machines that made lead acid batteries. As simple in concept an item as a lead/acid battery is they are very complicated to automatically manufacture.
Odds are pretty good that they came off the same manufacturing line. Since the spec’s are the same, the plate surface areas are identical.
Battery raw materials are a commodity items and cost to manufacture are very close. So, the best gauge of “are they the same” is weight. The more they weigh, the more lead and lead oxide are in the battery. If one is heavier that the other it will probably have more reserve capacity.
Being that they are from the same manufacturer, and if they weigh the same, I would pick the cheaper one.
Good Luck