For myself, I don't, just 'cause their personalities don't seem to be the same (not to mention Ashtaroth is male and Asherah is a female).
I asked this on another board and one experienced occultist (who's not just an armchair occultist but a practical one too) said:
QUOTE
In the end, Astarte is a Goddess who embodies the Pagan concept of
sexuality and passion. Ashtaroth is a demon who (as I interpret his
magickal image) embodies the Judeo-Christian perversion of sexuality
and passion. They are related. They are both associated with Venus.
But they are not the same Intelligence in practice.
If one insists on relating Astarte to Ashtaroth (et al) in practice,
then one would do better to view Ashtaroth as a "dark spirit of"
Astarte. Or even a "descendant" of Her in a twisted sense. But they
are distinct, and definitely not the same.
sexuality and passion. Ashtaroth is a demon who (as I interpret his
magickal image) embodies the Judeo-Christian perversion of sexuality
and passion. They are related. They are both associated with Venus.
But they are not the same Intelligence in practice.
If one insists on relating Astarte to Ashtaroth (et al) in practice,
then one would do better to view Ashtaroth as a "dark spirit of"
Astarte. Or even a "descendant" of Her in a twisted sense. But they
are distinct, and definitely not the same.
I see the demons (most anyway) in a similar way, I think that they may be related to some of the gods, but they aren't the "same", that Ashtaroth may have evolved from Asherah, but he's not the same being, or that the demonic Ba'al may have evolved from the god Ba'al but again they're not the same being (kind of like you're not the same person as your grandfather, although you may share similar traits).
I'd like to hear your opinions on this though.