As far as I'm aware, they are different. Toys R Us was acquired by Tru Kids in 2019 after filing for bankruptcy. As a lot of stores shut down, not every one did. There were a few operational locations and even a few were newly opened (and failed because of COVID).

Then, they agreed to a partnership with Macy's to open in their brick and mortar locations as Macy's will do the fulfillment. Toys R Us is licensed property and not a merchant anymore.