Yes, they are exactly the same idenity except nostr starts "npub" and taproot starts "bc".  Both use schnorr sigs.  So that means that all nostr accounts are all wallets, and all taproot accounts can participate in nostr social and apps.  Nostr has a distributed ledger with best in class consensus via taproot.  Any nostr user can send money to any other nostr user, they just dont do it, or are not aware.  On top of that all of the layer 2 solutions that emerge on bitcoin, rgb, taproot assets, runes, omni, colored coins, liquid, smart contracts, can be used with nostr, and vice versa.  Again this is not used at the moment, but it unlocks a huge amount of functionality.  Whether or not the current community wants that functionality, I dont know.  But there is enormous untapped potential.