No, absolutely not! Class names are different, but you could technically do more with Tailwind CSS. I recommend using Tailwind CSS libraries like:

- DaisyUI (https://daisyui.com/)

- Flowbite (https://flowbite.com)

- Tailwind Elements (https://tailwind-elements.com/)

As you can see, you can achieve any kind of Bootstrap components with those libraries. Especially with DaisyUI, they offer a long list of themes (dark/light themes).