Its as much the same as any game released annually can be. The gameplay is totally different. Matches have a different pace and feel. Animations were improved. Features were brought back and added. Last year deserved the hate it got. This year's does not.
Complaining about the game only illustrates that people dont know how games work. In order to create an entirely new game it would take YEARS. The 2k series piggybacked off of the THQ series and essentially would have to stop production completely in order create an entirely new game with different physics. Vince McMahon isnt going to wait for a game to come out every couple of years to please a minority who are downright unreasonable. Neither is 2k.
Now to debunk the bullshyt.
1) You will never get another No Mercy. Closest thing since then was Wrestle Kingdom back in 07. It was ok at best. It doesnt translate well to next gen. Day of Reckoning 2 is also a way better game than No Mercy btw.
2) If Here Comes The Pain is the best most recent game, realize what youre saying. That game is the more closely resembles Smackdown 1 graphics and gameplay than any game theyve released since. This logic has holes. The only thing HCTP has over this game is the roster which can largely be created if they arent there already.
3) TNA graphics were photoshopped and was a LOT more bare bones than any WWE game. It was also released after months and months of setbacks and delays. Even at launch it was underwhelming and repetitive so they are not a logical argument.
At the end of the day its to each their own but if anyone argues that the game is the same as the first smackdown, they are wrong