"the same as" pretty much means "identical to". For example, "This book is the same as that book, but with a different cover." "the same with" would be used when you are talking about relationships with two things. For instance, "I cannot read the same book twice, I must always be trying something new. It's the same with movies - once I've seen it, I don't want to see it again." you're talking about your relationship with books, and your relationship with movies. These relationships are similar, but the books are not the same as the movies. I think "the same as with" doesn't really exist.