Here's why:
* Time: "Roseanne" aired from 1988 to 1997, while "The Big Bang Theory" premiered in 2007. Even if Galecki kept the jacket for many years, it's less likely he'd have it in good enough condition to be worn again over a decade later.
* Character Style: David (Galecki's character on "Roseanne") had a very different style than Leonard (his character on "The Big Bang Theory"). It's improbable that a single jacket would fit both characters' personalities.
* Costuming: TV shows often have dedicated costume designers who select clothes specifically for characters and the show's aesthetic. It's uncommon for actors to use their own personal clothing on set, especially for recurring characters.
While it's a fun thought, it's more probable that the jacket is a similar style but a different garment entirely.