They likely do test them so it should be similar, but I could not find data regarding the NRR achieved with the replacement gels. It would make sense for them to include that information. I did find their legal disclaimer saying failure to install the gel pads correctly could result in injury. It also advised against additional modifications to the earmuffs beyond what they offer.
As long as they are installed correctly, it should be the same. I guess that's the catch, and earmuffs are similar to earplugs in that regard. If the seal is incorrect, they do not achieve the full tested NRR. I think the new recommendations are for manufacturers to provide NRR ranges to take into account some user error.