What do both of the speakers agree on?

M: British English and American English are really the same, aren’t they?
W: I don’t think so. It seems that some of the spellings are different.
M: You’re fight, Nina. Words like "theater" and "center, end in "re" in England instead of in "er" like we spell them. Can you think of any more examples?
W: The word "color" ?
M: Good. Actually, many words which end in "or"; in American English are spelled "our" in British English.
W: OK. There are some differences in pronunciation and meaning.
M: Anyway, we both agree that British English and American English are different. Right?
W: Sure. I quite agree with you.