Please show me the quote where I say that they both have the same IP. If I indeed said it (which I seriously doubt) then I will withdraw it and apologize. I do believe them to be the same user, but one of them posts from a server host that is a co-location, and thus could be from anywhere. I could go through all the posts throughout the history of the two users, but that would take an enormous amount of time. Frankly, port is just not worth it.
Well you took it wrong. I was laughing at the fact that one posted in response to the other (meaning he forgot to log out his first nick before responding). Then he tried to make good by deleting it quickly, but was caught. You, yourself, were calling him out. As I said, I still think he's the same person.