The security camera images, first made public on Thursday, show Michael Taylor and George Antoine Zayek at passport control in Istanbul Airport, according to state news agency Anadolu.
The Wall Street Journal described Taylor as a former US special forces operative now working as a private security contractor.
Ghosn, the former boss of carmaker Nissan, fled from Japan reportedly by hiding inside an audio equipment box, later giving a news conference in Lebanon.
He has refused to comment on the details of his escape.
Turkish police say he disembarked on foot at the smaller Ataturk Airport and transferred to another private jet for Lebanon.
Anadolu's report suggests Taylor and Zayek accompanied Ghosn from Japan to Turkey, but then transferred across town to Istanbul's main airport and took a separate flight to Beirut with Middle East Airlines.
Turkey has arrested five people as part of its investigation into the escape, including employees of MNG, the private jet firm used by Ghosn.
The firm says its aircraft were used illegally in the escape and has filed a criminal complaint.
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