The Pioneer S18L contains a Mediatek chipset. Part of the reason some people avoid the 118/218 series (which includes the S18L) is because some of the previous Pioneers (117/217, 116/216, 115/215, 112/212, 111) contained an NEC chipset. The NEC-chipset Pioneers were considered by many to be superior to the newer, Mediatek-chipset Pioneer.
To answer your question: no. Lite-Ons use Mediatek chipsets, which makes them similar to the S18L. But the S18L burner is a separate design by Pioneer.