On the face of it, the only differences appear to be
-r-xr-xr-x 3 bin root 88620 Jul 16 1997 /usr/bin/sh
-r-xr-xr-x 2 bin root 251712 Jul 16 1997 /sbin/sh
and
/sbin/sh: ELF 32-bit MSB executable SPARC Version 1, statically linked, stripped
/usr/bin/sh: ELF 32-bit MSB executable SPARC Version 1, dynamically linked, stripped
Greg.