It is more speculation than anything but since they are both made by Orlik in the same factory and have nearly identical presentation it stands to reason that it is a possibility they are the same.
I think it is proven, though, that Luxury Bullseye Flake is the same as Orlik Bullseye Flake - that seems almost obvious when you think about it, but at first glance it is not really evident.
Honestly, the Davidoff would have to be a hell of a lot better to justify the price difference. I have my doubts that it is twice the blend of LBF, but LBF is definitely half the price at least!