Mm, looking at the list, where the "Me 161" is mentioned, it stands between
the He 280 and the He162 in what seems to be a chronological order, so I don't
think, that it is identical with the P.160.
I know the Bf 161, which could be designated as Me 161 (not to offend the purists),
but this wasn't a jet, although twin engined.