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I need to write a device driver for a serial or USB printer driver for linux
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What make/model of printer you planning on using? If the USB printer is using a serial port and your just connecting it using a USB serial port adapter then its basically the same thing. If it is a true USB printer then the two are completely different.
More then likely the serial printer will use some sort of printer emulation and mostly likely you could use an existing printer. It also depends on how your using the printer. With most serial printers you can write ASCII characters directly to the serial port and by sending control codes can format the text without needing a special driver.
A USB printer can be a lot more complicated and will wait until we know the printer your actually planning on using.