It is very interesting that both Jane Tanner and Smith both say the man with the child did not resemble a tourist.
Also the age of the man the height and what he was wearing are very similar. Add that to the fact that they both carried a child aged about 3/4, with blonde hair,wearing light coloured pyjama's who had bare feet, and it would sound as though it was the same person that they saw.
As to the frill on the bottom of the pyjama's, Jane said at first she had said she thought it was a turn up on the bottom of the pyjama's, then she learned that Madeleine's pyjama's had a frill on the bottom of them which could have been what she saw.
Also another point someone made that Madeleine's pyjama's were shorts and so Jane wouldn't have been able to see the bottom of them. Remember Madeleine was small for her age, so the shorts could have been longer on her than they would have been on a taller child of her age.
Is it possible this man met up with an accompolice before carrying on down to the beach area? Maybe as there was a certain time and place he had to be at?