That is correct, the Mark 23 mags work perfectly in the USP .45 but the floor plate leaves a gap. Change the floor plate and you cannot tell the difference.
Now, will the USP mags fit the Mark 23. No, yes, and no.
No they will not fit because the USP floor plate will not let them lock in. But what if you change the floor plate to a Mark 23 floor plate? Still no, and yes.
The older USP .45 mags had short feed lips and regardless of the floor plate change, they caused feeding problems in the Mark 23. However, most USP .45 mags seen new in the last year or so now have long feed lips just like the Mark 23 has, so if you have USP .45 mags with the longer feed lips, then a change of the floor plate WILL allow them to be used in the Mark 23. I guess HK figured it was pretty stupid to be making two mags instead of one.
Here is a Mark 23 mag in the USP Tactical:
Here is the same mag with the USP floor plate added to it:
When it comes to which mag to use in the USP, it matters not a whit. The Mark 23 mag with the longer feed lips is not one bit more reliable than the short lipped USP mags, so I imagine the reason HK went to long lips on the USP mags is to eliminate making two mag bodies when one would work just as well with both the USP and the Mark 23 with only a floor plate change.