No, same units I think. Its just that Scotland has a WHOLE lot less units than I ever knew. Not even defenders in all cities.
I would probably be best served by ignoring the Irish and uniting England and Scotland, considering that Ireland has 20 some Gallows but will never get more, while Scotland has 10-15 units total and will certainly get more!
I dunno what England should do, but the safest option, IMHO, is to invade Scotland and pull every troop possible out of Ireland. Sea landings with Men at Arms would be more than effective against Gallows, and the Spanish transports cannot escape well managed Sea Dogs.
Just a strategy outline based on what I have observed ;p