Yes the tincture and tea are made from the same Pine needle just the tincture is more concentrated.

Deciding to go for tea or tincture boils down to personal preference. The following guidelines can help you .

The benefits of tinctures:

Tinctures are more concentrated than teas, making it easier to down high doses of medicinal compounds. In general, 30 drops of tincture are the equivalent of 1 cup of therapeutic-strength tea (approximately 2 tablespoons of dried herb per cup of water).
Tinctures contain a wider range of medicinal compounds than teas because the added alcohol extracts more compounds than water alone. For example, myrrh and other resins can be extracted only with the addition of alcohol.
Tinctures provide a convenient way of taking herbs that have an unpleasant taste. Customers don’t have to drink a whole cup of tea for full value.
Tinctures have a shelf life of two or more years, whereas herbal teas (when brewed) should be used within a day or two.

The benefits of teas:

Herbal teas are generally less expensive than tinctures. For example, 1 ounce of chamomile tincture at £5 per ounce costs 44 pence per dose (30 drops). The equivalent amount of chamomile tea costs about 20 pence (2 tablespoons of chamomile at £1.05 per ounce).
Herbal teas are a good choice for children and people who wish to avoid alcohol.
Herbal teas have benefits in addition to their medicinal compounds. For example, teas can replace fluids lost through fever or diarrhea, and hot teas can help soothe sore throats.
The simple act of preparing and drinking a cup of herbal tea is a soothing ritual in itself. This is particularly helpful when using herbs for stress relief and insomnia.

We hope it was helpful information.
Kindest Regards,
Solomon @ HPDC+ Health & Nutrition