David Bowie is a musician who has been active since the 60s. He has traversed through many genres, one of which is industrial. In support of his Outside album, he co-headlined the Outside tour with Nine Inch Nails, who played the Dissonance side.
Reznor said in interviews that he played Low constantly during the recording of The Downward Spiral for inspiration. Incidentally, Reznor has been accused of having ripped off Bowie's 1980 single "Crystal Japan", since NIN's 1994 song "A Warm Place" bears a striking resemblance to it.
In 2005, Bowie wrote about NIN in "The Immortals" for Rolling Stone, a list of the 100 greatest rock