Stepping refers to the revision of the processors mask to fix problems or improve performance and will sometimes include the need to change the core operating voltage. It is not an absolute that the stepping MUST match, just recomended.
Go to Intels site at the following link for proof from Intel <http://support.intel.com/support/processors/pentiumiii/voltreq.htm> and <http://support.intel.com/support/processors/pentiumiii/intnotes.htm#Mixed Processor Steppings> and you will see that some chips have the same stepping but different core voltages. The following quote is directly from the second link off of the Intel page "Mixing Processor Steppings Even though Intel recommends using identical processor steppings in multiprocessor systems whenever possible (as this is the only configuration which receives Intel's full testing), Intel supports mixing processor steppings, and does not actively prevent various steppings of the Pentium III processor from working together in dual-processor systems. However, since Intel cannot test every possible combination of devices, each new stepping of a device is fully tested only against the latest steppings of other processors and chipset components." As you will see you don't know what your talking about. :>)
Mike