They're not the same. The .30-06 Ackley Improved was invented in 1944 by P. O. Ackley. The .30 Gibbs was invented in the 1950's by Rocky Gibbs.
The .30-06 Ackley Improved headspaces the same as the original .30-06, but with a sharper shoulder and less taper. The .30 Gibbs pushed the shoulder forward about .196", making the headspace longer, the shoulder sharper and the neck shorter.
The descriptions are on pages 193 and 194 of Barnes Cartridges of the World, 10 Edition.
Hope this helps.
Fred