Kinda sorta. Here "not entirely the same but similar enough" means "doing the one major thing that Linux does not force you to do", namely, creating a whole separate user account just so that MS can make the braindead claim that a security boundary isn't being crossed when you enter admin permissions from an Administrator account. On a Linux system you only need to create one user account, and put it in the sudoers group, and Linux then properly treats every attempt to do something with sudo as crossing a security boundary and acts accordingly.