No. I don't think men and women have the same "heart." Mens are probably much simpler and easier to get at. The question of what makes a man a man has been clouded by specious feminist theory over the years, but most women want a man who is protective and trustworthy. Friendships among males tend also to value trustworthiness and mutual respect, but don't go much deeper than that.
I'd like to propose that what makes a man and what makes a woman have been clouded for centuries for specious social theory. I've noticed that some of the great thinkers throughout human existence don't divide thought into male and female.
It's intersting that you think a males heart is easier to get at. From what I hear men are perceived to be quite stoic and reluctant to express their innermost feelings almost as if it were a sign of weakness.
I think you seriously understimate the depth at which a man can love a man. They have shown over and over that they are willing to die for each other.
I can think of a buddy or two I've known for awhile for whom I would sacrifice, sure. We all can.
I just mean men understand other men more easily than they understand women, and women understand men more easily as well. That's all. We're simpler. In a good way.
I wouldn't say men are simple. But I see them as less inherently contradictory - and maybe less able to understand let alone accept the contradictions in a lot of women. Whereas we're so used to it, we rarely even see it consciously. It's just the whole linear vs. circular thing.