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I said you normally only find it used with 'вы' not 'ты' because you normally don't need to be polite and formal with your friends. But you can use 'ты не мог бы' when you request something politely...

They are equal but the first construction is more polite, more formal. Therefore you'd hear more often "Вы (not "ты") не могли бы мне сказать?" because "ты" is used in informal situations, with...