Most analytical tests have two parts:
1: a preparative step(s)
2: a determinative step
When you analyze your polyethylene, your preparative step is distillation/trapping. Your determinative step is NDIR.
Now, the question is, are you preparing your sample for the soil NDIR analysis by conducting a TKN digestion followed by a distillation/trapping step (then NDIR) or are you using a solids analysis upgrade on your NDIR to determine total nitrogen?
If you are analyzing total nitrogen on your soil using the NDIR/solids-analysis approach then you will get higher numbers depending on the levels of nitrate and nitrite in the sample. TKN does not measure these varieties of nitrogen.
If you are using the TKN digestion step followed by distillation/trapping then NDIR, then the numbers should be similar. The best way to evaluate your methods for the species of nitrogen that TKN measures it to spike your samples with known amounts of an organic nitrogen compound (glutamic acid is commonly used) then measure % recovery.
Hope that helps.