My 4 year old son just asked me this, and I have to say I am totally stumped.
I hate not telling him things, so here's hoping you guys can dig me out of this hole.
You can't fault his logic!
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I asked this when I was about four. I was told to find out myself ..
Original derivation of 'W' is actually 'double vee', from the Roman/Latin 'U' (which was actually 'V' or 'five').
Original derivation of 'M' is from the Greek 'Mju', based on the much earlier Phoenician 'Mem' (a squiggle). This symbol for water is pre-Assurian, ie. older than recorded history. (from museum trip, when I was 15)
They are NOT related.