Is the iPhone X the same as the iPhone XS?

You can compare them directly side by side at the Apple web site - iPhone - Compare Models - Apple

Even though Apple no longer makes nor sells the iPhone X, it is availed as a selection in the side by side comparison with other models.

No. The current model is the XS and Apple is no longer selling the X. See the following for the differences:

iPhone X - Technical Specifications

iPhone XS - Technical Specifications - Apple