No, pupusas and tamales are not the same. Pupusas are a traditional Salvadoran dish with thick masa dough filled with cheese, beans, or pork and then fried or grilled.  On the other hand, tamales are Mexican dishes made with a corn-based dough that is steamed in corn husks or banana leaves and filled with various ingredients. They are often served with salsa, guacamole, or sour cream.  Both pupusas and tamales can be made in different ways and with different fillings, but they are different dishes.