No Inner El Guapo, I'm pretty sure I heard them both mentioned as separate songs. SYCMIOYO was sung at Bono's father's funeral, and Tough was mentioned as song they were working on in France in 2001 as well. I think Tough became something other that SYCMIOYO or is sitting in the vaults.
OK, I reread your post. Yes in that circumstance you could be right.