They are not the same James, however in each of their ways they give comfort, either directly or indirectly.
The true comforter is the Spirit of Truth (are the Spirits of Truth), because it helps you uncover the truth of yourself and of life through your own endeavours should you seek the truth; meaning, should you seek to live true to yourself.
As The Urantia Book points out, when the higher Descending Sons (and Daughters) of which Mary and I are one such pair, come to a world to reveal the truth required by its people, then as a parting gift to that world, and in Mary’s and my case, to our whole universe, upon our death and from our soul, is liberated what is known to be the Spirit of Truth, this Spirit of Truth being expressed individually by us. I liberated my Spirit of Truth upon my death and release from the physical, as did Mary release hers when she died. And together, united as one, they are ever present and always ready to help you should you be intent on uncovering the truth for yourself.
As we’ve told you, you need to use your feelings and not your mind to show you the way, and were you to look to your feelings, then they would lead you into uncovering the truth; and that being, all the truths you need to know that will enable you to live happy and fulfilled lives. So it’s right when it’s said the truth is within you, it is, contained within your soul, only you have to use your feelings to allow it come up within you so you can express or live it - be it.
So yours and Mary’s Spirits of Truth overshadow us all the time, is that what you mean by they are always with us? And they help us see the truth, that being, as you and Mary saw it. And it’s a partnership between both of you and us, for without your help through your Spirits of Truth, we’d not grow in truth.