IR Emitter: An IR emitter generates infrared (IR) light beams that transmit information and commands from one device to another. Typically Device one receives the signal, then passes the IR signal through the Emitter to a second device.
IR Transmitter: I believe this is just a generic way of saying a 'remote control'. Anything that emits a IR signal is an ir transmitter.
I would say they are not the same, since an emitter is just basically carrying the repeated signal from the transmitter to a second IR receiver.