Just as your spirit (and soul) is certainly not the same person as your flesh, but together they make one being called human or "Man".
I agree, man is flesh and spirit. But when it comes to man, spirit is greater than flesh.(A physical body without mind and heart is what? Nothing.)
The Son, flesh, however retains his full significance as God.
So I don't think it is an adequate comparison, altho it does underline the difference between Son and Father.