If we are talking about the lifts in general, there is a slight difference. I haven't really looked at the MCD records to verify, but I suspect the way TFTD differs from UFO is that most of the floor tiles used as lifts in TFTD are set up as solid tiles. That is the impression I have always had from them.
Also, in DOS UFO and TFTD, there was a bug that allowed you to throw objects directly up through the tile immediately above you, even through a hard surface like the roof of the Skyranger or Triton.