No the Taliban didn't orchestrate the attack and no... the Taliban and AQ are not the same entity. What short memories we have... or limited sources of news I suppose.
Bush rejects Taliban offer to hand Bin Laden over
President George Bush rejected as "non-negotiable" an offer by the Taliban to discuss turning over Osama bin Laden if the United States ended the bombing in Afghanistan.
U.S. Rejects New Taliban Offer
The United States today rejected yet another offer by Afghanistan's ruling Taliban to turn over Osama bin Laden for trial in a third country if the U.S. presents evidence against bin Laden and stops air attacks.
Bush Rejects Taliban Bin Laden Offer
JALALABAD, Afghanistan –– A senior Taliban leader said Sunday that the Islamic militia would be willing to hand over Osama bin Laden to a third country if the United States halts the bombing of Afghanistan and provides evidence against him.