Hi John,
When you say that the URLs have the same structure: do you mean that they are different URLs but organised the same way (e.g. www.domain.com is the same as m.domain.com, www.domain.com/page-1 is the sames as m.domain.com/page-1, etc)? Or is it a responsive site with the same URLs regardless of device?
The primary benefit of a sitemap is for discovery by the search engine crawlers. If you have a responsive site, you don't need a separate mobile sitemap. If you have a different set of URLs for mobile devices, even if it follows the same structure as the desktop site, I'd recommend creating a mobile sitemap.
Hope that helps!
