Given that Chrome and Safari use webkit has anyone yet found anything that renders differently on Chrome than Safari? Is there any reason at the moment to test sites on both, o
They still have different JavaScript engines, which might behave differently (propably only in some rare conditions, however).
Chrome and Safari have different font rendering on Windows. Safari includes Apple's font rendering which to a Windows user is a bit fuzzy-looking. On OS X, they both use the platform's native font rendering. So Safari looks like OS X on both systems, whereas Chrome looks like the platform it's running on.
This is in addition to other points mentioned by people who know more than I do. :)
They don't ship synchronized releases of WebKit. For example,
Google Chrome
Official Build 2200
Mozilla/5.0 (Windows; U; Windows NT 5.1; en-US) AppleWebKit/525.13 (KHTML, like Gecko) Chrome/0.2.149.30 Safari/525.1
versus
Safari
3.1.2
Mozilla/5.0 (Windows; U; Windows NT 6.0; pl-PL) AppleWebKit/525.19 (KHTML, like Gecko) Version/3.1.2 Safari/525.21
WebKit is very modular, so they have different drawing and javascript engines. Plugins are handled in significantly different manners as well.
In practice, I have not seen any site that acts differently, and the two browsers should have identical behavior, as far as any sane webpage is concerned. You could, of course, sniff the user-agent and force different behavior...
So no, there is no reason at the moment to test both. Keep in mind that Google does not have a stable release of Chrome yet.
FWIW, Google's Chrome FAQ says they should render very similarly: