The first "は" indicates the subject, which can prompt the topic and can also be used as the subject of the sentence.

For example:

Wang is a man. (Prompt "Wang" as the title)

(Wang

Wang, Wang, etc. ("Wang" is the topic and "Wang" is also the subject)

, Wang, etc.

(Wang) Suzuki AUO.

Wang nan, human

The second "は" means emphasis, emphasizing "さんと ",which is also close to the usage of" contrast ".

For example:

Li (Wang)

Tanaka, no, no, no, no, no, no.