Step 1: Understanding the Concept:
Seymour Benzer's $rII$ locus cis-trans complementation test in T4 bacteriophage defined the functional cistron and mutational sites.
Step 2: Detailed Explanation:
1. Statement I is correct: Two recessive mutations located in different functional units (different cistrons) complement each other in trans-heterozygotes to restore the normal wild-type functional phenotype.
2. Statement II is false: Heteroalleles (homoalleles vs heteroalleles) are mutations that occur at different nucleotide positions (structurally non-identical) within the same functional gene/cistron, meaning they are structurally non-allelic but functionally allelic (fail to complement).
Step 3: Final Answer:
Therefore, Statement I is correct but Statement II is false.