please, NO theyre not the same band, not even close, not even the same genre.
TPS consists of Ben Gibbard (also singer of Death Cab For Cutie) and Jimmy Tamborello (aka Dntel and member of the group Figurine), and plays Indie/electro rock. They only made one album, with tamborello making the beats and gibbard singing over it.
Iron and Wine is the singer/songwriter Samuel Beam's alias, he plays this indie/lo-fi rock, its awesome btw, if you havent heard of him, pick it up!
the only thing these people have in common is the song Such Great Heights, originally written by Ben Gibbard, later covered by Beam.
J