Not only is there different software but you need different hardware to record and generate sound signals. However the microphone and speakers themselves does not contain any of this hardware or software. The normal analog audio signals that is transferred through the standard audio jacks is exactly the same for microphones and speakers. The only difference is which device generates those signals. But as you points out a lot of microphones and speakers are very similar to each other in construction and can work interchangebly.
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