Dan nailed it
To elaborate a little:
(1) what is the difference between a solvent and a thinner?
A solvent dissolves a solid, while a thinner reduces the viscosity of a liquid solution of suspension.
(2) Can they be the same for some finishes?
(3) if so which ones
They are usually the same for finishes that dry by evaporation only, such as shellac and lacquer, and different for finishes that cure by chemical change, e.g., by oxidation once the thinner is evaporated. I believe that some finishes dry by evaporation only, but have different solvents and thinners. E.g., it is my understanding that water-based shellac has an alcohol-shellac solution in suspension in a water thinner. If my understanding is correct, water is the thinner for this, and alcohol is the solvent.