While the appearance of the ball path/shape and breakpoint will be similar, particle will handle lots more oil than will urethanes.
Urethanes will hook earlier on lesser amounts of oil (light to medium oil, as currently defined), while particle balls will roll out on amounts of oil useful to urethanes. Particles will generally require more oil, medium, at a minimum, to as much as true heavy oil, before they will retain enough energy to be truly useful.