Answer:
The DNA of heart cell and the DNA of brain cell is same. Their function is also same. They have genes that function the same.
The only difference is the functional genes. Different regions of the genes are functional in heart cell and different region is active in brain cells.
The genes in the heart makes different types of cells and tissues that helps in pumping the blood to the different parts of the body.
The cells in the brain gives rise to neurons and other brain cells which helps in processing of the information.