To say they are the same is intellectual dishonesty. For one, the Koch brothers spent $100 million dollars in the 2016 campaign to elect republicans. The did not campaign for Trump directly, but they spent millions to register republican voters and to elect republicans in the House and Senate. In 2018, they focused to keep the Senate republican. So that proves they are not the same.
Soros spends his money to elect radical democrats in literally everywhere in the US...both local, state and federal. Soros is a true menace to not only the US but the world.
This is not to say that the overlap, is the only area they are active in.
They both are finding different areas to make pests of themselves with.
Someone on one of these FR threads was a discussion of how awful the Koch Bros. are / were to work for.
They don't like their employees, and probably begrudge every nickle spent on their salaries and benefits.