Conner Stevens, 24, and Luke Peaurt-Moran, 18, died after an Audi S1 collided with a wall, a telegraph pole and then a second wall on Moss Lane, Burscough, at around 4am on November 20.
The driver, Conner Stevens, 24 died at the scene. The front seat passenger, Luke Peaurt-Moran, 18, also from Sefton, was taken to Aintree Hospital but died soon after.
Lancashire Police say the Audi, along with a red Fiat 500 Abarth, were stolen during a burglary prior to the collision at an address in the Towngate area of Eccleston.
The Fiat Abarth was later found in Crosby, but police today have appealed directly to the occupants to do "the right thing" and come forward.
"Were any of your relatives, partners or friends out in the early hours of Wednesday 20th November 2019? Have they been acting differently since this incident, do you suspect they were involved? If so please let us know.
"I appreciate that this will be a difficult decision out of fear that they may be in trouble however, two young men went out that night and never came home.
"I ask these people what they would want others to do if it was one of their loved ones."
Anyone with information can call 101 quoting incident reference 114 of November 20th.
Alternatively, independent charity Crimestoppers can be reached anonymously on 0800 555111 or online at crimestoppers-uk.org.