They are not the same. They are different but both of them have to do with working with data. DAX is Microsoft specific but SQL is not. They share some vocabulary.
Structured Query Language (SQL)
"SQL is a domain-specific language used in programming and designed for managing data held in a relational database management system (RDBMS), or for stream processing in a relational data stream management system (RDSMS). It is particularly useful in handling structured data, i.e. data incorporating relations among entities and variables."
https://en.wikipedia.org/wiki/SQL
Data Analysis Expressions (DAX)
"Data Analysis Expressions (DAX) is a library of functions and operators that can be combined to build formulas and expressions in Power BI, Analysis Services, and Power Pivot in Excel data models."
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