The words reviews, revues sound the same but have different meanings and spellings. Why do reviews, revues sound the same even though they are completely different words?
The answer is simple: reviews, revues are homophones of the English language.
Plural form of review.
Third-person singular simple present indicative form of review.
Plural form of revue.
Definitions from Wiktionary, Creative Commons Attribution/Share-Alike License and Wordnik.
Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.