You're right but i think the partitions are different because of the missing modem part?
Why would you Need this tutorial on first post of this thread if you could simply Flash every SM-G900F stuff on SM-G900X?
Because the tutorial describes how to flash a stock rom which almost always contains the radio firmware. You have to remove that to successfully flash a stock rom. That is what the tutorial says.
A custom rom (compiled from sources, not a modified stock rom) doesn't contain radio (that's why you could download the radio firmware separately in many cases to upgrade radio even when you use a custom rom).
The tutorial doesn't change partitions and in fact the partitions are not different (or okay, the hidden partition sometimes is much larger to fit the demo files). I did it in some cases (flash a changed partition layout to gain the memory of the hidden partition back) but in this tutorial this is not mentioned. You would need a special file and do special settings in ODIN.
All what you flash with TWRP (custom roms) doesn't care about partition sizes (besides it must fit into the partition) but flashing with TWRP never changes your partitions!
So in fact, if you just want to use a custom ROM you wouldn't need this tutorial. You always can first flash TWRP with ODIN and afterwards your prefered custom rom, since the hardware is identically.
best regards