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I kind of prefer them being separate. As I understood the story, they're definitely separate entities. The Bard Enn mentions that she regrets not giving the spirit a proper name, simply calling her Enn because she mimicked her introduction at first. We don't really know much about the Bard Enn, now, but perhaps we will in the future?
What little we know about the Bard Enn is basically what is written about her (mistranslated as him) in the in-game book Musicians of Erinn.
Talks a little about Cairbre, Abcan, and Enn. (just with some old localizations regarding their names/spellings/gender. "Corple" "Avkan" and Enn getting the old Esras treatment)
I'm sure it talks about Memento's Enn. Refers to Enn in the book as the "Wizard of Lyrics/Words", and Enn is referred as the "Language Alchemist" in Memento. It's not too big of a leap.
But yeah, other than that, and the few bits of memories during Memento, there's not much else known at the moment.
Except that she apparently created some songs that are now Bard skills, like Battlefield Overture.
Should be enough info for a start at least.
As a side note, I do like how Enn (Spirit) has actual responses to at least a few keywords, rather than generic "i dunno" responses for everything. Let's us get to find out a little bit more about her.
And thanks, Emperorev!