Yes, PIX-515E-R and PIX-515E-UR support same sessions 130,000.
The difference lies in the feature between the two, see note below from
http://www.cisco.com/warp/partner/synchronicd/cc/pd/fw/sqfw500/prodlit/p515e_ds.htm
Restricted Software License
The Cisco PIX 515E "Restricted" (PIX 515E-R) model provides an excellent value for organizations looking for robust Cisco PIX Security Appliance services with minimal interface density and modest VPN throughput requirements. It includes 32 MB of RAM and support for up to three 10/100 Fast Ethernet interfaces.
Unrestricted Software License
The PIX 515E "Unrestricted" (PIX 515E-UR) model extends the capabilities of the family with support for stateful failover, additional LAN interfaces, and increased VPN throughput via integrated hardware-based VPN acceleration. It includes an integrated VAC or VAC+ hardware VPN accelerator, 64 MB of RAM, and support for up to six 10/100 Fast Ethernet interfaces. The Cisco PIX 515E-UR also adds the ability to share state information with a hot-standby Cisco PIX Security Appliance for resilient network protection.
