Not entirely, they can different forms. 1099-S is used for the Sale of a Main Home as income See below:
https://ttlc.intuit.com/replies/3302480
1099 Substitute can be used to replace a 1099-S, but they can also be used to replace a few other 1099s. For information about a 1099 Substitute replacing a 1099-S, please see below:
https://ttlc.intuit.com/replies/5977402
