Closely but not inextricably so. Some mothers can't breastfeed (and some don't want to, as historically happened with some aristocracies). Some babies don't like it (my mother told me I rejected it after 1 month, and fed exclusively on formula after this). Some mothers pump milk and store it in a bottle for caretakers to give the baby. Some babies drink formula. All of this makes your alleged equivalence obviously wrong.

Please don't use child bearing (something that happens before) as an excuse to avoid child raising (something that happens after).

Fathers can take care of babies in the absence of mothers.