Is it possible for $l^\infty (I)$ and $l^{\infty} (J)$ to be isometrically isomorphic with the cardinality of $I$ not equal to the cardinality of $J$? I'm able to show that if $1\le p < \infty,$ then $l^{p} (I)$ and $l^p (J)$ are isometrically isomorphic iff $|I| = |J|,$ but this relies on constructing a dense subset of $l^p (I)$ with cardinality equal to that of $I.$ Obviously this fails in $l^{\infty}$ since $l^\infty$ isn't separable, but I'm having trouble coming up with an example.
Edit: This is an exercise in Conway's "A Course in Functional Analysis," Chapter III, Section 1, just after the introduction to Banach spaces, so it seems that it can be done from first principles.
Here's a solution from first principles. As in lyj's answer, we use $\ell^\infty(I)$ to detect the number of pairwise disjoint subsets of $I$.
Let $S$ be the unit sphere of $\ell^\infty(I)$. For a set $E \subset S$, let me say that $E$ is dispersed if for every distinct $f,g \in E$, $\|f + g\| \le 1$ and $\|f - g\| \le 1$.
Lemma. If $E \subset S$ is dispersed, then $|E| \le |I|$.
Proof. For $f \in S$, let $\psi(f) = \{ x \in I : |f(x)| > 1/2\}$. Clearly $\psi(f)$ is nonempty. Now suppose $f,g \in S$ and $x \in \psi(f) \cap \psi(g)$. If $f(x)$ and $g(x)$ have the same sign, then clearly $|f(x) + g(x)| > 1$, and if $f(x)$ and $g(x)$ have opposite signs, then $|f(x) - g(x)| > 1$. So if $\|f + g\| \le 1$ and $\|f - g\| \le 1$, we see that $\psi(f) \cap \psi(g) = \emptyset$. Thus since $E$ is dispersed, the sets $\{ \psi(f) : f \in E\}$ are nonempty and pairwise disjoint. Choosing for each $f$ a point of $\psi(f)$, we have an injection from $E$ into $I$.
Now the solution follows quickly. Let $I,J$ be sets and suppose $T : \ell^\infty(I) \to \ell^\infty(J)$ is an isometry. Let $E \subset \ell^\infty(I)$ be the set of indicators of singletons: $E = \{ 1_{\{x\}} : x \in I\}$. Clearly $E$ is dispersed. Since $T$ is a linear isometry, $T(E)$ is also dispersed. Then by our lemma, we have $|T(E)| \le |J|$. But since $T$ is an injection, $|T(E)| = |E| = |I|$. So $|I| \le |J|$. If $T$ is an isometric isomorphism, then by symmetry $|I| \ge |J|$ as well, and the Cantor-Bernstein-Schroeder theorem gives us $|I| = |J|$.