IIS 4.0 .eml IIS 5.0 .eml file format

Can someone confirm this for me?

Set up a fresh IIS 4.0 SMTP server on an NT machine. Telnet to the server and type in the following.

HELO test
MAIL FROM: minkus@ntlworld.com
RCPT TO: test@(hostname of the computer)
DATA
Three dots
…
Two dots
..
One dot
.
QUIT

Now go to your inetpub\mailroot\drop folder and look at the .eml file stored there.

Then do the same on a Win2k server with IIS 5.0. Let me know if the resulting .eml files are any different.