Charlie,
J.Heaton & C.Heaton
I agree. "Soldiers Died" has the brothers named above as being killed on the 7th August 1915. The Commission reports that their decision to change the date of death for J.Heaton to 7th August 1915 is supported by records found on the Ancestry website.
Can you check on that, please? Can you also check on Ancestry re C. Heaton, too. Short of obtaining D/Certs for the two soldiers I think it would be difficult to show that these two brave soldiers were brothers. All very interesting! PhilipG.