Are these two men the same individual? Where else should I search?

My gggrandfather was Rodger Gorman. I found him listed in Griffith's Valuatiion in 1848 for Cork County, Brigown Parish, Kilshanny(or Y) townland. It lists a house, a line is drawn through the heading office.

Yesterday I found a Roger Gorman in the 1823-1837 Tithe Applotment books in Tipperary County, Templederry Parish, Collagrarranroe townland. No exact year given.

From what I can tell these two towlands are not far away from each other. I did not the spelling is different but think this could be dismissed by illiteracy, transcription etc.

I do not have a birth or marriage for Rodger, but I do have copies from the NLI.ie of the baptisms of 9 of his children,(fist child bbaptized 1822,last one1839)listing Rodger and Ellen Ford(e) as parents and in one record it indicates Kilshanna as the residence.

His wife and 7 children that I know, of came to the US between 1850-60. 1860 US federal census indicates his wife is a widow. I do not know if Rodger came to the US or stayed in Ireland or died on the way.

Unfortunately I have no other information about Rodger my ggrandfather.

Do you think this is the same Rodger? Can you suggest what other records I may search?

Thank You for any assistance you can provide.