It's not really clear what your question is. Certainly the pronunciation of the same letter is different between different languages using the same (or nearly the same) alphabet. In some cases, the same pronunciation is indicated by different letters: Swedish and Norwegian use ö and ø, respectively, both to indicate the sound [ø].
The modern letter j is descended from the Latin letter i. Latin itself did not distinguish them. This is a somewhat similar situation to the various languages using Han characters, where while the characters are broadly speaking the same, there are some variations which carry meaning.
These differences don't suffer from the problems of Han unification within Unicode. Because the alphabets are much smaller than the set of Chinese characters, there is no problem to replicate every single small difference. This means that even letters which are clearly "the same", like the Greek letter "omicron" and the Latin letter named (in English) "oh" actually have different codepoints.
One last semi-related point: handwriting varies quite widely between different countries using the Latin alphabet, meaning that while on the internet letters may seem to be identical, they can have wildly different shapes!

