Are Costco and Sam's the same store?

They are competitors but are designed very similar.

No. Sam’s is owned by Walmart.

They have a similar concept (membership needed to shop there) but they sell different brands.

Costco is to Lowe’s as Sam’s is to Home Depot.

Nada.
Speaking of, I remember Ben Franklin Stores which was were Sam started owning stores after working for JC Penney.

Sams and Walmart are named after Sam Walton….the founder of Walmart.

No

Costco is recognized as one of the best places to work.. Same and Walmart treat employees like dirt, which is why so many Walmart full time employees qualify for food stamps.