It's also the same material - coarse, steel gray wool. This particular one has a dark collar, many of them have a light gray collar (same as the rest of it). This may be an officer's coat, but I'm not sure. The shoulder boards attach in the same manner as the other jacket.
Here's a pic of the back:
This coat is crazy huge. It's marked a 48, whic I wear, but it is very roomy. It's 48 inches from the bottom of the collar to the tail. On me it falls to about six inches above my ankle bone. I'm 5'9". It was hard to get a photo of the full length of it. There is plenty of room to put other layers under it, though most of the time that's not necessary. Being wool, it's usually enough, but with a fleece jacket under it, it can handle some pretty cold temps. There's also enough material to sheild you from the wind. I wear this coat when it gets really crappy out. With the weather getting colder, I'll be posting more about winter clothing soon.