On Scotlands People there are 16 baptisms (see below) for James Sim(p)sons recorded in the Banffshire area around Cullen where James married Janet Andrew, and many more a little further afield.
For the earlier James's the marriage could have been a second or third marriage, not unusual at the time.
Some of the names of other parent sets would present more viable options if James and Janet followed traditional naming patterns.
Many records for the marriages of the couples listed as parents below are missing, and there are marriage records for further couples, for example with the names William and Elizabeth, for whom there appear to be no baptisms. The fact alone that George and Mary have both a marriage on record and a set of children following that marriage which include a James, are insufficient reason to consider them definitive parents of James.
If anyone can show me additional sources which cross-reference and amount to something like proof, I would be happy to consider these.
SIMPSON
JAMES
WM. SIMPSON/ELSPET MILNE
M
12/06/1709
159/
10 86
Keith
_______________________________
SIMPSON
JAMES
GEORGE SIMPSON/JANET HAY
M
06/09/1712
150/
20 191
Cullen
_______________________________
SIMPSON
JAMES
ARCHBALD SIMPSON/ISOBELL FORSAYTH
M
19/07/1716
147/
20 133
Banff
_______________________________
SIMSON
JAMES
WILLIAM SIMSON/MARGARET TAILOR FR18 (FR18)
M
22/06/1718
164/
10 20
Rathven
_______________________________
SIMPSON
JAMES
JOHN SIMPSON/HELEN RICHARDSON
M
26/12/1718
159/
10 126
Keith
_______________________________
SIMPSON
JAMES
JOHN SIMPSON/
M
10/12/1727
155/
10 86
Gamrie and Macduff
_______________________________
SIMPSON
JAMES
JOHN SIMPSON/JANNET RAICH
M
24/06/1729
159/
10 203
Keith
_______________________________
SIMSON
JAMES
GEORGE SIMSON/
M
20/11/1729
149/
10 111
Boyndie
_______________________________
SIMPSON
JAMES
PETER SIMPSON/
M
29/03/1730
146/
10 39
Alvah
_______________________________
SIMPSON
JAMES
ALEXR. SIMPSON/
M
06/05/1731
147/
20 272
Banff
_______________________________
SIMPSON
JAMES
WILLIAM SIMPSON/JANNET ROBERTSON
M
01/08/1731
159/
10 219
Keith
_______________________________
SIMPSON
JAMES
GEORGE SIMPSON/MARGARET WILSON
M
19/03/1732
159/
10 224
Keith
_______________________________
SIMSON
JAMES
WILL SIMSON/
M
08/08/1732
161/
10 143
Marnoch
_______________________________
SIMPSON
JAMES
ADAM SIMPSON/ANNE SIME
M
27/08/1732
159/
10 226
Keith
_______________________________
SIMSON
JAMES
PETER SIMSON/ANNA MCKERAN FR61 (FR61)
M
08/07/1733
164/
10 107
Rathven
_______________________________
SIMPSON
JAMES
WALTER SIMPSON/ELSPET MAN
M
23/05/1736
128/A
10 157
BOHARM