Sean or not Sean? It depends...
on your outlook. If you tend to be a realist, you will go with the notion that he is not Sean and just read the letters and/or did some research to pull off the charade. If you are of a more mystical outlook, you will tend to believe that he is the reincarnated soul of Sean.
The movie, as so many do these days, leaves the interpretation up to you. Having just seen the movie I am currently at 50/50.
Schrodinger's cat walks into a bar, or doesn't.