Well, from careful rewatching of "The Body" we know that Willow lives on an upstairs floor of her dorm, and that the number on her door is 213 (as opposed to 214 Stevenson Hall from last year's double room). Whatever dorm Tara lives in, she's on the first floor ("Spiral").It's quite possible that Willow moved into the same dorm as Tara, though I'm not quite so sure about this , because the styles of the doors and windows in their two rooms differ pretty strongly. Unless it's a first-floor/other floors thing. (What am I saying? I don't know, really, I just woke up.)
As for how similar Willow's dorm room this year looks to last year, the simple explanation is that they simply redressed the same set and changed the number on the door. 
Man, if they had dorm rooms that size at college for real . . . with double beds, yet! My freshman year at Simon's Rock College, I shared a room that only a very tiny person would rightfully call a double. If my roommate and I put our furniture up right smack against the walls in a symmetrical fashion (bed, dresser at foot of bed, desk) we just barely managed to fit everything into the floor space between the window and our closets, with a two-foot wide "hallway" of sorts between our respective sides of the room.
And don't even let me get started on having to share a twin-size bed with my ex during sophomore year, 'cause she always wound up crowding me against the wall in the middle of the night. I'd wake up curled on the windowsill sometimes, which really sucked during a Massachusetts winter. 
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"We are her blood kin! Who the hell are you?"
"We're family."
-- Mr. Maclay and Buffy, "Family"
"We both have families we were born into. But sometimes families change, and we have to build our own. For me, our friendship binds us closer than blood ever could." -- Xena, "Ties That Bind"
I
[i:dbcf3a52d3] The Body [/i:dbcf3a52d3] just aired here (Australia) last Tuesday and that question kinda just popped into my head after seeing it.
