Is Danzou and Tobi the same person?

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Both Danzou and Tobi cover one of their eyes. Danzou covers his "right" eye with a piece of clothing and Tobi covers his "left" eye with a mask.
On right side of Tobi's eye he has a sharingan. On the left side of Danzou's eyes he only has a normal eye. Which means Danzou has a sharingan on his right eye and Tobi only has a normal eye on his left eye. This makes sense on why both of them cover their eyes. We all know that if you have one sharingan on one side and a normal eye on the other side it ruins the vision. So, in order to have a good vision you'll have to decide to cover one of the eyes; and that is what Tobi and Danzou have done.
Isn't that just like how Kakashi does it? Whenever you see him he always covers one eye and when he uses his sharingan in battle he'll close his normal eye and leave the sharingan eye open.

Also, on the latest manga 450, we could see Tobi saying "I have another matter to attend to". Right on the same chapter we also see Danzou who looks like he was "attending" a meeting with the elites of Konoha
So what do you guys think? Do you think Tobi is Danzou or he is just another person in the manga? and what about Madara I haven't talked about him but can you link that guy with Tobi or Danzou?