The exterior of Phantom Manor looks more Victorian (like Universal's Psycho house) than Disneyland's HM.
The theme is more western, as is some of the Paris graveyard's version of "Grim Grinning Ghosts."
Otherwise the music in Paris sounds more orchestral, beautiful and grand. Check out samples of it at the cool website: doombuggies.com .
In Paris the Ghost Host doesn't reveal his hanging body, but rather a fancy dinner he burned. This causes Parisian guests to scream in terror.
Of course, you hear French in Phantom Manor, which makes it creepier. One of Edgar Allen Poe's French translators was a great poet and I was taught that Poe has been even more popular in French than in America. There is something beautifully other-wordly about the sound of French that makes Phantom Manor special.
The big difference is they speak French. Also it's in Frontieland and the story is about the daugher of the miner who struck it rich and owned the Big Thunder Mine. There house is on a hill overlooking the area.
The queue is super long through a huge Garden and off course the architechure of the building itself is different, rustic victorian in style. The ride is about the same many of the same scences but some more western scenes to add the mine story to the ride. For the most part if you don't speak French you will know what is being said because of the similiar aspects. You could call the ride about 60% the same 40% different.
Virtually every scene has something different. The differences between the two go beyond the graveyard/Ghost Town, load area (which has a grand staircase behind the belt), and facades. Throughout the attraction, the bride can be found in pretty much every scene growing older. She's at the end of the endless hall, etc. I personally like the Paris version above all the other versions, although that's probably because its just unique. The score and grounds are both stunning. The only problem with the ride is its beautiful score doesn't get a chance to shine because the ride audio is very low.