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.

Believe it or not, they are making a small comeback here in the states. Typically, they will now open in a Macy's and not as an individual retail store. The 500 Macy's stores in the US will also have Toys R Us.

Gosh I miss them and remember when they closed. Glad to see them back!