No they’re not. The GUI design came from Windows 3.0. What NT do was take the design of that and the branding of Windows to help sell NT.

But NT 3.1 is a completely different OS to Windows 3.1.

They might look the same, but one has OS/2 heritage while the other has DOS heritage (to overly simplify their origins, but I’m in a rush this morning so can share more accurate details later if you wish).

Edit: the GP changed their comment. The original copy didn’t reference NT, it just said “Windows 3.1”. Hence my reply.