I have compared the rosters of of the 61st Tn Infantry CSA from which at least 100 men deserted and enlisted into the 8th Tn Cav USA. There seems to be varation in the spelling on only about a half dozen of them. I would attribute those to records keeping. If there were "Smith" to "Jones" changes I doubt if such records exist.
The 8th returned to Tennessee and engaged their former tent mates on several battlefields. I do have scant evidence that some deserters from the 61st enlisted into Indiana units as well without changing their names.