Ok, I'd buy the slight difference in boot-cuff 
thing if:

1)I saw it (they look the same to me)
2)If this wasn't an action sequence. I mean, 
seeing cels that are THIS similar usually happen 
in fairly "static" scenes. How often do we see a 
drawn out shot like this one. They're in the 
middle of a fight!
3)Ok, even if they were not exact and just 
similar, why are the notes on the pencil sketch 
EXACTLY the same? Look closely, (I think there's 
a note pertaining to Goku's shoulder and another 
to the back of Vegeta's head, If I remember 
correctly :)
ALSO!!!
In Eric's defense, it look like IF (I stress IF 
because we don't want to falsely accuse anybody) 
there is any fraud going on it's been done by the 
Yahoo seller. Look at the sequence number in 
Eric's cel, B-9, right? The yahoo auction's 
number is "conviently" cut off. But, if you look 
closely, you can see the very bottom of the 9 in 
B-9. HMMMMM. So is Mr. Yahoo for real? I dunno. 
I've seen his stuff listed on Yahoo before, he 
seems to use it a lot. Perhaps an email would be 
in order? 
(PS. Working on Saturday really really sux, a 
whole lot)