It's the same toy, only with a new base with sound effects and rumors has is that it won't include "battle damage" paint like the first one. Only die-hard collectors would waste money by buying it a second time.
As for the comic, I'm really disappointed by the art. The reason why I like Don Figueroa's art so much is that not only is he the best at redesigning characters while still making them transformable, he always struck the perfect balance between the toy look and the cartoon look. Here, he's going straight for the same look as the movie, that is simplified, boxy characters with almost all alt-mode parts hidden. I'll most likely skip it because of the art (since seeing his detailled character models was what made me anticipate this comic).
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"With the first link, the chain is forged. The first speech censored, the first thought forbidden, the first freedom denied, chains us all irrevocably." [...] The first time any man's freedom is trodden on, we're all damaged. - Captain Jean-Luc Picard
B*tch, meet reality. Reality, meet b*tch. - Me