Scoobs,
Yes, they are the same resort. Sort of.
Mountain Estates refers to the North Hill Community at Smuggs. These are new, larger, more luxurious units that have their own private aquatic center and work-out facility that are not available to people in the rest of the resort. If you are lucky enough to snag a unit in the North Hill, you can still use the rest of the resort amenities. There are also different ownership plans in these buildings--some are typical "weeks" type, others are FamilyShare, which is, I want to say, 16 weeks of ownership and one may even be Equishare, which is half a year.