The same project files can be uploaded to both VS2008 and VS2010. If you mean the solution, however, then yes, it must be different.
I just create 2 solutions:
MyProject2008.sln and MyProject2010.sln
This means that I need to manually add projects to them once, but they can be exactly the same project files, and since the project structure does not often change in solution, this is not a big problem in my eyes.
Hope this helps.
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