I wouldn't think they are the same gun. They're two different manufacturers and each wants to sell as many of his wares as he can. Both are storied makers, so I don't see why one would want to dilute his reputation by producing a gun that's a Beretta (the world's oldest firearms maker) but is marked as a Tikka (which is not as high-end as a Sako).
I think I'll look for some images of each, and see what's what...
Found one image. The Beretta certainly does look like a Tikka. The bolt shroud and the lightened bolt handle look very Tikka-esque. The receiver looks like it has a corner on it, and the magazine looks like a Tikka magazine. Maybe Beretta has gone "Weatherby Vanguard" and is having Tikka make their guns, and then Beretta marks them as their products prior the sale to wholesalers and large dealers, et cetera...