There are a few subtle and not so subtle differences - in strand specific data one of the paired end files (for the TruSeq protocol it is file 2) contains all the 5' ends and the other contains the 3' ends for the transcripts. In an un-stranded protocol would expect an even distribution of these across the files.
To comment on the original poster's question: you really shouldn't want to transform stranded data into unstranded one. That just sounds like a solution to a problem that you think will be solved this way but it won't.