No, 28 spline and 31 gear sets are not interchangeable.
Roert, Could you please explain why? I'm not trying to argue. But I was just trying to think my way through the answer on this and here is what I have. Mind you, I did my own 8.8" gear change years ago.
1. The 28 or 31 spline difference that I'm aware of is just between the axle shafts and the side gears.
2. In most cases, the axle shafts and side gears are re-used.
3. The ring gear has no splines and no interface with the splines on the axle shafts and ring gears. It simply bolts to the carrier, which is normally re-used.
4. The pinion does have splines. But they are irrelevant because they are only for transmitting torque the the yoke or flange that the drive shaft mates to.
So, what else is different about the 28 spline and 31 spline axles that would require special ring and pinion sets for each?