I've been reading some articles about that and the book in Skyrim.
In one of the articles, it was mentioned that the Sea-Ghosts were glowing spirits, and the spirits in Yngol Barrow glew like stars.
Also, the book mentioned the said spirits guiding people to their deaths in the Sea of Ghosts, and the spirits in Yngol Barrow guided you to Yngol's Spirit, in which they guided you to your death, which would be a failed attempt. (If you survived Yngol, obviously.)
Plus, the Yngol Barrow is next to the Sea of Ghosts, so its possible that the Sea-Ghosts migrated there?
Not to mention that the Sea-Ghosts guided Yngol to his death, and Yngol's remains reside inside Yngol Barrow.
Is that just coincidence or the Sea-Ghosts really have some connection with the Yngol Barrow spirits?