Well, its actually more like MS didn't want to call it a swap file because that is what Sun and BSD had already called it. So instead they called it a paging file. Its really pretty much the same thing. I give props to MS though as they added lots of dynamic rescaling of the file while in *NIX (linux, unix, etc), it is a static sized file or partition. You can manually add more swap files to those systems, but like I said, its a manual process.
Ok enough rant/rave, to anwser your question, they are the same thing.