I haven't had either for at least a year but the Kodiak pellets I see on some websites, in the picture of the tin, show H&N on the Kodiak tin. Along with the 'internet' knowledge that Beeman doesn't make anything.... I'd bet they are the same if not like JSB making AA pellets... differently owned molds .
The Kodiaks I believe only come in the 5.50 head size. The H&N Baracuda Match come in different head sizes. I found the 5.52 shot best in my new FX Impact MKII. Bill