They both have the same amount of tomoes.
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All three ripples have tomoes on them, but Madara’s was unable to actually open unless he got close to the moon, and he says that it only opens to reflect on the moon. Unless I’m misinterpreting it and it means that it’s the only eye that can actually reflect on it.
Either way, would the eyes have the same power, or are they somehow different? Would Sasuke be immune to Infinite Tsukiyomi?