This Morning and It Can Never Be the Same

So this is something I recently realised and haven't really seen discussed anywhere (a quick google search yielded no interesting results), but This Morning and It Can Never Be the Same appears to be based on the same piece of music. I have limited music theory knowledge and horrible pitch/hearing, but it's obvious that the two songs are closely related. At least part of the bassline sounds identical to me. There are also similarities in much of the other instrumentation.

While we have seen lyrics to songs change over time, eg. At Night -> A Forest & Cold Colours -> Primary, I'd class This Morning and It Can Never Be the Same as different songs as they distinct enough I think. The closest comparison I can think of is Spilt Milk & Ching Chang Chong, though personally I'd class that as different versions same song with different lyrics. 

Speaking of lyrics, this is a line from the spoken part of This Morning: "Nothing will ever be the same". Lyrically, it seems like It Can Never Be the Same is almost like a continuation of This Morning. It Can Never Be the Same could be dealing with the loss that is about to happen in This Morning, at least that's how I interpret them. 

Does anyone else have any else have any interesting thoughts on the topic? I'd be very interested in hearing them!