Two brands makes sense if they map to different market segments which require substantially different branding strategies, e.g. Windows Vista and Windows Server 2008 (and yes I know these also have different feature sets) or Chevy and GMC (which do not have meaningfully different feature sets).
Sorry, I meant to write a different company name and product name for a company with one product, rather than brands.
Better phrased, my question should have been "Should a startup with one product, and no near future plans to add another, use the same name for the company and product?"
Having two names may create less friction as your company evolves, e.g. you can change the name of the company while keeping the name of the product, or change the name of the product, sell the irghts to distribute the product line to another company, or buy rights to another product .