I've been looking for in our database for all the albums in which 工藤隆 is credited and the results are interesting.
For example, in this
album, 工藤隆 (Takashi Kudo) is credited along with Junichi Kanezaki. Then, credited as 工藤崇 he's credited along with Kanezaki on these albums too (
1,
2,
3). But, you know what's more interesting, Takashi Kudo is a regular member of the
Donpei Big Band (look at the trombone section) whose leader is 兼崎順一 (Junichi Kanezaki).
There is at least an
album where both (工藤隆 and 工藤崇) are credited at the same time. The track (#5) where both are credited as composer and arranger respectively is performed by
石原慎一. Now, guess who is singing in the
Akai Hayate album that is mentioned by 工藤隆 as one of his major works as anime composer (previous post reference)?
According to anison this is a comprehensive
list of songs in which 工藤隆 is credited as composer/arranger. These are just some of the artists that have worked with 工藤隆 and 工藤崇 in different albums:
三浦一年,
保刈久明,
岩本正樹,
宮城純子,
伊藤薫,
周防義和.
All of this seems to indicate that 工藤崇 is just a kanji variation of 工藤隆. I would merge both artists unless anyone thinks this is just a big coincidence and they're not related at all.