I'm not sure the division between those matters IMHO. That's like starting a church of the chicken and the egg, and then being so upset you start another of the egg and the chicken. Trying to pinpoint the exact source of God, seems a bit like a wild goose chase from the human experience standpoint. I know I am made of energy (all matter is), I know I have consciousness, so trying to determine which is God and which is not... Is it the salt content that makes the ocean what it is or the water? Are they not one?
Re: reincarnation
Well, I've known people who had inexplicable experiences that would suggest reincarnation of the individual, but if I take a drop of water out of a cup, put it back and take another drop out, is it the same drop? Is not the idea of the Brahman that all energy is that life force? If something dies and returns to the energy it once was and then the same source of energy spawns another experience, I can't say that individuality is maintained. I've read many an ancient script that speaks of maintaining your individuality from life to life, but I can't tell you with any certainty this is possible. I've not experienced this.
I believe in it in the same way as the water analogy. A drop is removed and returned, then another drop is pulled out. Same water, but not the same drop as before. The ever spanning power and massiveness of the "soul" could contain all such experiences, but whether the same drop is pulled back out...?