PT, they are definitely not the same person. Steve had the name "Jeffrey S. Lillie" on SI for some time. He also used "Was Jeff, Now Steve" on IHUB as a transition name.
Justa would back me up on this, but he's probably just having too much fun watching all the speculation tonight.
Jeff, Justa, and myself were basically the founding posters on that SI thread mentioned earlier. Steve is not Jeff.
Steve has no kids, only dogs. Jeff was a grandfather at like 40! Steve lived in Phoenix at that time, Jeff lived in Wisconsin.