Tits are the sacks of boobage on the chest. Nipples are the little pink things on top of them. Guys have nipples, too, but no boobage/tits. Are you saying guys have tits as well, because...That's not quite right. Even man titties are different from boobage, being flab sacks, whereas boobage is ideally balloon-like. (I'm making so many people uncomfortable with See More this XD)
Technically, at one point, they were the same. We all started life as females during...the first moments of living, though due to certain chromosomes, which determined whether we be female or male, determined whether we grow those or not. The nipples on males is a by-product of this process which is technically useless for males. That is all I have to say on See More the subject at hand since I saw quite a few people with various answers. To sum it up, it is both not the same, but the same thing at the same time. They are different stages (and useage) as each other, but Males lose milk production capacity.
and ye they r not
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(I'm making so many people uncomfortable with See More this XD)