Continuity mistake: When Wynn looks at Rains' file, the drawer her file is in is slightly open before he finds it. The shot cuts to Dodd reading the paper, then back to Wynn, and her drawer is shut. (00:32:40)
Visible crew/equipment: When Rains wakes up she stands up and shouts "Where is she? What have you done with her?" you can see the camera's shadow moving on her. (00:18:10)
Revealing mistake: When the man is melting after being covered in acid in the beginning, you can see a wire pulling the "melted skin" off his arm, at the bottom of the frame briefly. (00:04:00)
Answer: No, the director himself has stated they're not the same person, however they wanted to show that Kazan wasn't always like that, he went through the same lobotomy that Wynn did It also, when viewed in that aspect, gives a much darker perspective to the ending of cube 1 when you realise that the "white room" was NOT an auxiliary exit, but rather one just like the room from Cube: Zero where the "god" question would be asked.