I'm pretty sure ESB SE also had the same reel breaks as the original, the '97 ESB I compiled lack one frame but is still two frames more complete than the NTSC 2004 DVD, see here: http://originaltrilogy.com/forum/topic.cfm/Complete-Comparison-of-Special-Edition-Visual-Changes/post/590213/#TopicPost590213
two frames are absent around the 2nd reel change and one frame at the tail end of reel 4 that are present on the '97 Broadcasts.