Kathy,
According to JA Brew the Philip Brew who died in Ballaugh in Jan.1757 came from Ballacurnkiel, part of the Bishop's demesne in Ballaugh, which was next to the Scroundal Mill. There is no evidence [of which I am aware] that he was bapt. in Andreas other than a coincidence of possible dates. There were other Brew families living and dying in Andreas, and many missing years in the registers in both places.
I suggest you order these wills to view - they will give you a lot of information about Brew families living in Ballaugh, and may show connections with relatives in other parishes [film numbers are on Brian Lawson's index]:

Brew Wills in Ballaugh before 1850:

1645 Christian (& Jurby) Arch. will

1676-7 Christian Arch

1720 Elinor (53) Arch

1740 Margaret Brew alias Mylroi Epis. will

1759 Jane Cowley alias Brew (15) Arch

1773 Catherine (55) Arch

1791 William (Bachelor) (D) Epis

1799 William (57) Arch

1799 Christopher (63) Arch

1833 Robert Epis. - you can see this very informative will already transcribed on Brian's website. It appears to be the will of the Robert b.1761 on your list.

1844 Christopher Epis

1846 Philip Epis

Sue