Is there any difference between the 2016 and 2017 iPhone SE?
There are no differences apart from storage.


  Apple today introduced an iPhone SE with larger storage capacities of 32GB and 128GB of storage, doubling the capacity of the 16GB and 64GB models





  Other than a bump in built-in storage, the iPhone SE’s other features remain identical


http://www.theverge.com/circuitbreaker/2017/3/21/14998660/apple-iphone-se-128gb-announced-pricing-release-date