the "best of..." (w/the white cover) is definitely the "folk" guy.  
 here's a quick, side by side comparison:
 james taylor #1--american, sings and plays guitar, covers classic soul for
                  mainly baby-boomer audience, losing hair...
 james taylor #2--english, plays organ, covers classic spy themes for mainly
                  gen x audience, losing hair, probably young enough to be 
                  #1's son...
 
 t-bird