Okay, seeing as you obviously love getting into little battles over semantics.........throughout her book Kate would like us to believe that Tannerman and Smithman are the same person.
She makes comments such as 'the similarities speak for themselves'. I didn't write the title of this thread....I would say that Kate 'suggests' that they are the same person. And if you look at the passages in the book where she brings up these two sightings, you will see that she would like the reader to think that they are likely to be the same person.
In any case, this is my opinion based on my understanding of the book. My opinion is simply my opinion. However, for those people who are interested in forming an opinion on the subject, they can read the book and make up their own minds.
In my opinion, the abductor would not be wandering around the resort with an abducted child for that length of time. Now that Tannerman has been ruled out that leaves the Smith sighting which still has not been ruled out as far as I am aware.