I agree they are the same thing I think. We are the witness to the unfolding of the universe and the universe is witness to the unfolding of all individualised selves. Alan Watts gives great explanations of Hindu theology which discuss this beautifully. According to his way of thinking, consciousness is like an ocean and we are the little waves that emerge and then slip back into the whole. So really there is only one thing but for a while we have the illusion of separateness which allows us to experience ourselves through billions of different eyes and perspectives.

“Through our eyes, the universe is perceiving itself. Through our ears, the universe is listening to its harmonies. We are the witnesses through which the universe becomes conscious of its glory, of its magnificence.” – Alan Watts

Thank you for sharing your thoughts.