Close to being the exact same gun? I think not. The ergonomics of the SIG are ever so much superior. The SIG has a much more comfortable grip, far better balance and pointability. Felt recoil? Well, the USP is a bit heavier, especially in the frame and barrel, so what? USP has the cheese-grater frontstrap, just a weirder overall feeling in the hand ...
Is this all subjective? Yeah, probably ... my department's issue pistol is the USP-9 and I can live with it ... but off-duty, if I'm not carrying some type of 1911, I carry a SIG 228 and sometimes my 226 (in .40).
Personally, I feel the 226 is about the best DA/SA (TDA) semiauto in 9mm and .40 S&W out there ... I do give the H&K high marks for durability, reliability (not at all in question) and acccuracy, though in my experience, I'd give the slight nod in accuracy to the SIGs.