I checked, but my screenshots got messed up as I didn't wait long enough after pressing the button. The base cost is definitely the same, everything else appears to be the same too. You can check in worldbuilder. Just start a junk game, let a turn pass, go into worldbuilder, put a visible unit just outside their borders, put a great spy right next to their city, put the improvement down, put a spy on top of it, infiltrate the city with the great spy. Let another turn pass. Then check.
I'm not a big fan of forts, but they have their uses in some games. They're good for forested pinch points that you often see on fractal maps, or for canals.
I couldn't find anything in CIV4ImprovementInfos.xml about spies, but forts do have higher defence against air attacks so you're less likely to have a fort destroyed by air attacks than a well or mine.
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