Thought Experiment
(before coffee)

An embryo has the potential right stuff to become a human as its stem cells can change into all the components (organs) of a human. Essentially it's the building plans and factory that can create a life form be it chicken, shark or human. The embryos are harvested from the cells of a pair of adults. For a human male that may involve a small room, porn and a small cup to contain the contents. Mix the right species sperm and eggs together and you have a fertilised egg, then an embryo.

iPS are cells harvested from an adult. These cells are treated to become pluripotent stem cells that are the plans and factory to form a life form.

iPS = embryo stem cells. The only difference is the first they scrap off some skin cells the second requires Mrs Palmer. Two different journeys to the same destination does not a different destination create.