Taking the movement out, one can see the very fine satin gold finish which looks very impressive. The coil forms are quite clearly of new manufacture and are identical in color to the original Accutron coils. The material they are molded from is not DAP as the original Accutron coils are, but are a thermoplastic that is a bit softer. Hence the wall thicknesses of the moldings are a little thicker, though the overall size and shape of the coil forms are identical to the 214 coils. The components are modern equivalents of course. One sacrifice they had to make was to solder the component leads straight to the coil terminal posts, rather than have the leads formed into a circle and then placed of the post before soldering which is a much more robust mechanical solution. However, they were restricted to the modern forms of the old components which don't lend themselves to this method of termination, So I am sure we can forgive them for that! The pillar plate is engraved with the lettering Bulova, 214B, Japan, Seventeen jewels. (Remember that Citizen has a long history of making Accutron movements).
One also notices that the battery polarity is reversed from the 214, even though the battery well retains the same size and shape. This is due to the use of an NPN transistor. Note that in the pics below, the original Citizen cell coil has been replace by a Bulova coil.
Looking more closely at the movement, it appears to be identical to the 214 in every respect. On dismantling it, I can see that all parts are newly made, there are very subtle differences which give that away. For example, the train wheels have very slightly wider crossings which can be seen under the scope, but not noticeable by eye. The index wheel appears to be made of a silver colored alloy. I don't think it is plated, but I am not sure. If one looks at a 218 index wheel which are silver in color also, you can seen the copper color of the teeth, so they are clearly plated. However, that is not the case here, the teeth are silver color also. In some Bulova timers, the index wheels were made of an alloy called Paliney 7, a silver, palladium, gold and platinum alloy that wears better than the normal Beryllium Copper wheels. I wonder if they used this material instead for the same reasons. The center wheel has been slightly re-designed with a modern clutch instead of the wave washer compressed between two plates. But having said that, the form factor of the wheel remains the same from what I see, and would therefore be interchangeable with a 214 wheel, though I didn't actually try it. The pillar plate is also of new manufacture, and comparing it to a 214, subtle differences in manufacturing techniques can be seen, all of them small and barely noticeable except under a scope. The bridges are also re-made, the same note applies there too. The index and pawl fingers appear to be made of an alloy that is similar looking to the Bulova fingers, but is a bit stiffer and more resistant to bending than the originals. I would guess it is the standard Citizen hairspring alloy, the Bulova fingers also being their in-house hairspring alloy (Bulalloy?) - in both cases just rolled finer to the size needed.
The question now is, are any of the parts interchangeable with Bulova parts? The pillar plate and bridges are identical dimensionally to the 214. In other words, a 214 train bridge fits perfectly onto a 214B pillar plate and vice versa. To do this would require a dimensional accuracy of 5 microns or less which is very impressive. So either they used a coordinate measuring machine to get the basic dimensions, or they worked from the original drawings which is quite likely as they are the owners of Bulova now and presumable have all the information. I would think the same applies to the rest of the parts too, either measure and re-calculate from first principles, or work from the original drawings. So to answer the question, yes all parts I checked were interchangeable with standard 214 parts, including the coil sets. This means that in the future, 214 parts can be used as replacements if Citizen stops supporting them. And incidentally, that could well be true already, as the owner of this example of the watch took it to Citizen Australia who declined to accept it for repair.
In summary, I would personally recommend that anyone who collects Accutron 214's and wants something to brighten that spark of enthusiasm for the caliber, you could not go wrong with one of these. The lineage is there, and the quality is equal in every way to the original.