Are tapioca starch and tapioca flour the same?

Yes.

Tapioca flour/tapioca starch is a very fine white flour made from the root of the South American cassava plant. It works really well as a binding agent in gluten free baking, and also makes a great thickener for sauces and soups.

Tapioca flour/starch can also be used in recipes as a substitute for cornstarch, use 2tbsp tapioca starch to replace 1tbsp of cornstarch. For baking purposes it often needs to be combined with other alternative wheat/gluten free flours, though there are exceptions where it is used on its own.

Basically anywhere you see tapioca starch in a recipe you can use tapioca flour as they are one and the same.