When it comes to design, the new iPhone SE practically identical to 8, with a 4.7 inch LCD screen, Touch ID and a rear camera.
Both models were also expected to have very similar internal characteristics, and this was proven in a dismantling video (done by a YouTuber Chinese) of the device.
You don't need to understand Chinese to see that most components and the internal organization of the new iPhone SE are basically the same as those of the 8, but there are differences in the modem, the Wi-Fi chip, the battery connector (which is the same as the iPhone 11) and in the flashlight configuration.
In addition, the rear camera module is slightly different and, of course, the processor is also not the same as the new iPhone SE equipped with the A13 Bionic, the latest generation of chipset from Apple.
It is also not new that the new iPhone SE does not have 3D Touch, after all, since the XR, Ma has been replacing the resource for what she calls Haptic Touch. Therefore, the new iPhone SE also does not have this module, which was present in the 8.
However, the devices are so similar on the inside that, by having their components interchanged (parts of one were placed on the other), both worked normally on the iPhone 8 screen, for example, it can be exchanged for the new SE without problems.
As the similarity between the two devices was really expected, it is likely that future dismantling (such as the iFixit) do not reveal news; anyway, we will keep an eye out when the teardown of the new iPhone SE is disclosed by the repair firm or any other person / company.